diff --git a/app/Http/Controllers/Barobill/EcardController.php b/app/Http/Controllers/Barobill/EcardController.php
index e0c471e6..1a410f5f 100644
--- a/app/Http/Controllers/Barobill/EcardController.php
+++ b/app/Http/Controllers/Barobill/EcardController.php
@@ -427,6 +427,7 @@ private function getAllCardsTransactions(string $userId, string $startDate, stri
         $totalAmount = 0;
         $approvalCount = 0;
         $cancelCount = 0;
+        $totalTax = 0;
 
         foreach ($cardList as $card) {
             if (!is_object($card)) continue;
@@ -484,6 +485,7 @@ private function getAllCardsTransactions(string $userId, string $startDate, stri
                     $totalAmount += $parsed['summary']['totalAmount'];
                     $approvalCount += $parsed['summary']['approvalCount'];
                     $cancelCount += $parsed['summary']['cancelCount'];
+                    $totalTax += $parsed['summary']['totalTax'] ?? 0;
                 }
             }
         }
@@ -493,6 +495,24 @@ private function getAllCardsTransactions(string $userId, string $startDate, stri
             return strcmp($b['useDt'] ?? '', $a['useDt'] ?? '');
         });
 
+        // 전체 데이터에서 공제/불공제 통계 계산
+        $deductibleAmount = 0;
+        $deductibleCount = 0;
+        $nonDeductibleAmount = 0;
+        $nonDeductibleCount = 0;
+
+        foreach ($allLogs as $log) {
+            $type = $log['deductionType'] ?? 'non_deductible';
+            $amount = abs($log['approvalAmount'] ?? 0);
+            if ($type === 'deductible') {
+                $deductibleAmount += $amount;
+                $deductibleCount++;
+            } else {
+                $nonDeductibleAmount += $amount;
+                $nonDeductibleCount++;
+            }
+        }
+
         // 페이지네이션
         $totalCount = count($allLogs);
         $maxPageNum = (int)ceil($totalCount / $limit);
@@ -513,7 +533,12 @@ private function getAllCardsTransactions(string $userId, string $startDate, stri
                     'totalAmount' => $totalAmount,
                     'count' => $totalCount,
                     'approvalCount' => $approvalCount,
-                    'cancelCount' => $cancelCount
+                    'cancelCount' => $cancelCount,
+                    'totalTax' => $totalTax,
+                    'deductibleAmount' => $deductibleAmount,
+                    'deductibleCount' => $deductibleCount,
+                    'nonDeductibleAmount' => $nonDeductibleAmount,
+                    'nonDeductibleCount' => $nonDeductibleCount,
                 ]
             ]
         ]);
@@ -528,6 +553,11 @@ private function parseTransactionLogs($resultData, $savedData = null): array
         $totalAmount = 0;
         $approvalCount = 0;
         $cancelCount = 0;
+        $totalTax = 0;
+        $deductibleAmount = 0;
+        $deductibleCount = 0;
+        $nonDeductibleAmount = 0;
+        $nonDeductibleCount = 0;
 
         $rawLogs = [];
         if (isset($resultData->CardLogList) && isset($resultData->CardLogList->CardApprovalLog)) {
@@ -626,6 +656,18 @@ private function parseTransactionLogs($resultData, $savedData = null): array
                 'isSaved' => $savedItem !== null,
             ];
 
+            // 공제/불공제 통계 집계
+            $deductionType = $logItem['deductionType'];
+            $absAmount = abs($amount);
+            $totalTax += abs(floatval($log->Tax ?? 0));
+            if ($deductionType === 'deductible') {
+                $deductibleAmount += $absAmount;
+                $deductibleCount++;
+            } else {
+                $nonDeductibleAmount += $absAmount;
+                $nonDeductibleCount++;
+            }
+
             $logs[] = $logItem;
         }
 
@@ -635,7 +677,12 @@ private function parseTransactionLogs($resultData, $savedData = null): array
                 'totalAmount' => $totalAmount,
                 'count' => count($logs),
                 'approvalCount' => $approvalCount,
-                'cancelCount' => $cancelCount
+                'cancelCount' => $cancelCount,
+                'totalTax' => $totalTax,
+                'deductibleAmount' => $deductibleAmount,
+                'deductibleCount' => $deductibleCount,
+                'nonDeductibleAmount' => $nonDeductibleAmount,
+                'nonDeductibleCount' => $nonDeductibleCount,
             ]
         ];
     }
diff --git a/app/Http/Controllers/Barobill/EtaxController.php b/app/Http/Controllers/Barobill/EtaxController.php
index 8fc60f55..976f9b2e 100644
--- a/app/Http/Controllers/Barobill/EtaxController.php
+++ b/app/Http/Controllers/Barobill/EtaxController.php
@@ -339,6 +339,82 @@ public function sendToNts(Request $request): JsonResponse
         }
     }
 
+    /**
+     * 공급자 기초정보 조회
+     */
+    public function getSupplier(): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id');
+        if (!$tenantId) {
+            return response()->json(['success' => false, 'error' => '테넌트가 선택되지 않았습니다.'], 400);
+        }
+
+        $member = BarobillMember::where('tenant_id', $tenantId)->first();
+        if (!$member) {
+            return response()->json(['success' => false, 'error' => '바로빌 회원사 정보가 없습니다.'], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'supplier' => [
+                'bizno' => $member->biz_no,
+                'name' => $member->corp_name ?? '',
+                'ceo' => $member->ceo_name ?? '',
+                'addr' => $member->addr ?? '',
+                'bizType' => $member->biz_type ?? '',
+                'bizClass' => $member->biz_class ?? '',
+                'contact' => $member->manager_name ?? '',
+                'contactPhone' => $member->manager_hp ?? '',
+                'email' => $member->manager_email ?? '',
+            ],
+        ]);
+    }
+
+    /**
+     * 공급자 기초정보 수정
+     */
+    public function updateSupplier(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id');
+        if (!$tenantId) {
+            return response()->json(['success' => false, 'error' => '테넌트가 선택되지 않았습니다.'], 400);
+        }
+
+        $member = BarobillMember::where('tenant_id', $tenantId)->first();
+        if (!$member) {
+            return response()->json(['success' => false, 'error' => '바로빌 회원사 정보가 없습니다.'], 404);
+        }
+
+        $validated = $request->validate([
+            'corp_name' => 'required|string|max:100',
+            'ceo_name' => 'required|string|max:50',
+            'addr' => 'nullable|string|max:255',
+            'biz_type' => 'nullable|string|max:100',
+            'biz_class' => 'nullable|string|max:100',
+            'manager_name' => 'nullable|string|max:50',
+            'manager_email' => 'nullable|email|max:100',
+            'manager_hp' => 'nullable|string|max:20',
+        ]);
+
+        $member->update($validated);
+
+        return response()->json([
+            'success' => true,
+            'message' => '공급자 정보가 수정되었습니다.',
+            'supplier' => [
+                'bizno' => $member->biz_no,
+                'name' => $member->corp_name ?? '',
+                'ceo' => $member->ceo_name ?? '',
+                'addr' => $member->addr ?? '',
+                'bizType' => $member->biz_type ?? '',
+                'bizClass' => $member->biz_class ?? '',
+                'contact' => $member->manager_name ?? '',
+                'contactPhone' => $member->manager_hp ?? '',
+                'email' => $member->manager_email ?? '',
+            ],
+        ]);
+    }
+
     /**
      * 세금계산서 삭제
      */
@@ -501,9 +577,17 @@ private function issueTaxInvoice(array $invoiceData): array
             'TaxInvoiceTradeLineItems' => ['TaxInvoiceTradeLineItem' => []],
         ];
 
+        $year = substr($invoiceData['supplyDate'] ?? date('Y-m-d'), 0, 4);
+
         foreach ($invoiceData['items'] ?? [] as $item) {
+            $month = str_pad($item['month'] ?? '', 2, '0', STR_PAD_LEFT);
+            $day = str_pad($item['day'] ?? '', 2, '0', STR_PAD_LEFT);
+            $purchaseExpiry = ($month && $day && $month !== '00' && $day !== '00')
+                ? $year . $month . $day
+                : '';
+
             $taxInvoice['TaxInvoiceTradeLineItems']['TaxInvoiceTradeLineItem'][] = [
-                'PurchaseExpiry' => '', // 공제기한
+                'PurchaseExpiry' => $purchaseExpiry, // 거래일자 (YYYYMMDD)
                 'Name' => $item['name'] ?? '', // 품명
                 'Information' => $item['spec'] ?? '', // 규격
                 'ChargeableUnit' => $item['qty'] ?? '1', // 수량
diff --git a/app/Http/Controllers/Barobill/HometaxController.php b/app/Http/Controllers/Barobill/HometaxController.php
index 474da07f..c445027d 100644
--- a/app/Http/Controllers/Barobill/HometaxController.php
+++ b/app/Http/Controllers/Barobill/HometaxController.php
@@ -6,6 +6,7 @@
 use App\Models\Barobill\BarobillConfig;
 use App\Models\Barobill\BarobillMember;
 use App\Models\Tenants\Tenant;
+use App\Services\Barobill\HometaxSyncService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
@@ -1174,4 +1175,230 @@ private function xmlToObject(\SimpleXMLElement $xml): object
 
         return $result;
     }
+
+    /**
+     * 로컬 DB에서 매출 세금계산서 조회
+     */
+    public function localSales(Request $request, HometaxSyncService $syncService): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+
+            $startDate = $request->input('startDate');
+            $endDate = $request->input('endDate');
+
+            // YYYYMMDD 형식을 Y-m-d로 변환
+            if (strlen($startDate) === 8) {
+                $startDate = substr($startDate, 0, 4) . '-' . substr($startDate, 4, 2) . '-' . substr($startDate, 6, 2);
+            }
+            if (strlen($endDate) === 8) {
+                $endDate = substr($endDate, 0, 4) . '-' . substr($endDate, 4, 2) . '-' . substr($endDate, 6, 2);
+            }
+
+            $dateType = $request->input('dateType', 1) == 1 ? 'write' : 'issue';
+            $searchCorp = $request->input('searchCorp');
+
+            $data = $syncService->getLocalInvoices(
+                $tenantId,
+                'sales',
+                $startDate,
+                $endDate,
+                $dateType,
+                $searchCorp
+            );
+
+            return response()->json([
+                'success' => true,
+                'data' => $data,
+                'lastSyncAt' => $syncService->getLastSyncTime($tenantId, 'sales'),
+            ]);
+        } catch (\Throwable $e) {
+            Log::error('로컬 매출 조회 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '조회 오류: ' . $e->getMessage()
+            ]);
+        }
+    }
+
+    /**
+     * 로컬 DB에서 매입 세금계산서 조회
+     */
+    public function localPurchases(Request $request, HometaxSyncService $syncService): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+
+            $startDate = $request->input('startDate');
+            $endDate = $request->input('endDate');
+
+            // YYYYMMDD 형식을 Y-m-d로 변환
+            if (strlen($startDate) === 8) {
+                $startDate = substr($startDate, 0, 4) . '-' . substr($startDate, 4, 2) . '-' . substr($startDate, 6, 2);
+            }
+            if (strlen($endDate) === 8) {
+                $endDate = substr($endDate, 0, 4) . '-' . substr($endDate, 4, 2) . '-' . substr($endDate, 6, 2);
+            }
+
+            $dateType = $request->input('dateType', 1) == 1 ? 'write' : 'issue';
+            $searchCorp = $request->input('searchCorp');
+
+            $data = $syncService->getLocalInvoices(
+                $tenantId,
+                'purchase',
+                $startDate,
+                $endDate,
+                $dateType,
+                $searchCorp
+            );
+
+            return response()->json([
+                'success' => true,
+                'data' => $data,
+                'lastSyncAt' => $syncService->getLastSyncTime($tenantId, 'purchase'),
+            ]);
+        } catch (\Throwable $e) {
+            Log::error('로컬 매입 조회 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '조회 오류: ' . $e->getMessage()
+            ]);
+        }
+    }
+
+    /**
+     * 바로빌 API에서 데이터를 가져와 로컬 DB에 동기화
+     */
+    public function sync(Request $request, HometaxSyncService $syncService): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+            $type = $request->input('type', 'all'); // 'sales', 'purchase', 'all'
+            $startDate = $request->input('startDate', date('Ymd', strtotime('-1 month')));
+            $endDate = $request->input('endDate', date('Ymd'));
+            $dateType = (int)$request->input('dateType', 1);
+
+            $results = [];
+
+            // 매출 동기화
+            if ($type === 'all' || $type === 'sales') {
+                $salesRequest = new Request([
+                    'startDate' => $startDate,
+                    'endDate' => $endDate,
+                    'dateType' => $dateType,
+                    'limit' => 500,
+                ]);
+
+                $salesResponse = $this->sales($salesRequest);
+                $salesData = json_decode($salesResponse->getContent(), true);
+
+                if ($salesData['success'] && !empty($salesData['data']['invoices'])) {
+                    $results['sales'] = $syncService->syncInvoices(
+                        $salesData['data']['invoices'],
+                        $tenantId,
+                        'sales'
+                    );
+                } else {
+                    $results['sales'] = [
+                        'inserted' => 0,
+                        'updated' => 0,
+                        'failed' => 0,
+                        'total' => 0,
+                        'error' => $salesData['error'] ?? null,
+                    ];
+                }
+            }
+
+            // 매입 동기화
+            if ($type === 'all' || $type === 'purchase') {
+                $purchaseRequest = new Request([
+                    'startDate' => $startDate,
+                    'endDate' => $endDate,
+                    'dateType' => $dateType,
+                    'limit' => 500,
+                ]);
+
+                $purchaseResponse = $this->purchases($purchaseRequest);
+                $purchaseData = json_decode($purchaseResponse->getContent(), true);
+
+                if ($purchaseData['success'] && !empty($purchaseData['data']['invoices'])) {
+                    $results['purchase'] = $syncService->syncInvoices(
+                        $purchaseData['data']['invoices'],
+                        $tenantId,
+                        'purchase'
+                    );
+                } else {
+                    $results['purchase'] = [
+                        'inserted' => 0,
+                        'updated' => 0,
+                        'failed' => 0,
+                        'total' => 0,
+                        'error' => $purchaseData['error'] ?? null,
+                    ];
+                }
+            }
+
+            // 총 결과 계산
+            $totalInserted = ($results['sales']['inserted'] ?? 0) + ($results['purchase']['inserted'] ?? 0);
+            $totalUpdated = ($results['sales']['updated'] ?? 0) + ($results['purchase']['updated'] ?? 0);
+
+            return response()->json([
+                'success' => true,
+                'message' => "동기화 완료: {$totalInserted}건 추가, {$totalUpdated}건 갱신",
+                'data' => $results,
+            ]);
+        } catch (\Throwable $e) {
+            Log::error('홈택스 동기화 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '동기화 오류: ' . $e->getMessage()
+            ]);
+        }
+    }
+
+    /**
+     * 세금계산서 메모 업데이트
+     */
+    public function updateMemo(Request $request, HometaxSyncService $syncService): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+            $id = $request->input('id');
+            $memo = $request->input('memo');
+
+            $success = $syncService->updateMemo($id, $tenantId, $memo);
+
+            return response()->json([
+                'success' => $success,
+                'message' => $success ? '메모가 저장되었습니다.' : '저장에 실패했습니다.',
+            ]);
+        } catch (\Throwable $e) {
+            return response()->json([
+                'success' => false,
+                'error' => '오류: ' . $e->getMessage()
+            ]);
+        }
+    }
+
+    /**
+     * 세금계산서 확인 여부 토글
+     */
+    public function toggleChecked(Request $request, HometaxSyncService $syncService): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+            $id = $request->input('id');
+
+            $success = $syncService->toggleChecked($id, $tenantId);
+
+            return response()->json([
+                'success' => $success,
+            ]);
+        } catch (\Throwable $e) {
+            return response()->json([
+                'success' => false,
+                'error' => '오류: ' . $e->getMessage()
+            ]);
+        }
+    }
 }
diff --git a/app/Http/Controllers/Finance/VehicleLogController.php b/app/Http/Controllers/Finance/VehicleLogController.php
index e32970dc..9c568b5e 100644
--- a/app/Http/Controllers/Finance/VehicleLogController.php
+++ b/app/Http/Controllers/Finance/VehicleLogController.php
@@ -9,9 +9,6 @@
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
 use Illuminate\View\View;
-use PhpOffice\PhpSpreadsheet\Spreadsheet;
-use PhpOffice\PhpSpreadsheet\Writer\Xlsx;
-use Symfony\Component\HttpFoundation\StreamedResponse;
 
 class VehicleLogController extends Controller
 {
@@ -21,82 +18,112 @@ public function index(Request $request): View|Response
             return response('', 200)->header('HX-Redirect', route('finance.vehicle-logs'));
         }
 
+        return view('finance.vehicle-logs');
+    }
+
+    /**
+     * 차량 목록 조회
+     */
+    public function vehicles(Request $request): JsonResponse
+    {
         $tenantId = session('tenant_id', 1);
+
         $vehicles = CorporateVehicle::where('tenant_id', $tenantId)
-            ->where('status', 'active')
             ->orderBy('plate_number')
             ->get();
 
-        return view('finance.vehicle-logs', [
-            'vehicles' => $vehicles,
-            'tripTypes' => VehicleLog::tripTypeLabels(),
-            'locationTypes' => VehicleLog::locationTypeLabels(),
+        return response()->json([
+            'success' => true,
+            'data' => $vehicles,
         ]);
     }
 
+    /**
+     * 운행기록 목록 조회
+     */
     public function list(Request $request): JsonResponse
     {
         $tenantId = session('tenant_id', 1);
 
-        $request->validate([
-            'vehicle_id' => 'required|integer',
-            'start_date' => 'required|date',
-            'end_date' => 'required|date|after_or_equal:start_date',
-        ]);
+        $query = VehicleLog::with('vehicle')
+            ->where('tenant_id', $tenantId);
 
-        $vehicleId = $request->vehicle_id;
-        $startDate = $request->start_date;
-        $endDate = $request->end_date;
+        // 차량 필터
+        if ($request->filled('vehicle_id') && $request->vehicle_id !== 'all') {
+            $query->where('vehicle_id', $request->vehicle_id);
+        }
 
-        // 차량 정보
-        $vehicle = CorporateVehicle::where('tenant_id', $tenantId)
-            ->findOrFail($vehicleId);
+        // 년/월 필터
+        if ($request->filled('year')) {
+            $query->whereYear('log_date', $request->year);
+        }
+        if ($request->filled('month')) {
+            $query->whereMonth('log_date', $request->month);
+        }
 
-        // 전체 운행기록 수 (해당 차량)
-        $totalCount = VehicleLog::where('tenant_id', $tenantId)
-            ->where('vehicle_id', $vehicleId)
-            ->count();
+        // 구분 필터
+        if ($request->filled('trip_type') && $request->trip_type !== 'all') {
+            $query->where('trip_type', $request->trip_type);
+        }
 
-        $logs = VehicleLog::where('tenant_id', $tenantId)
-            ->where('vehicle_id', $vehicleId)
-            ->whereBetween('log_date', [$startDate, $endDate])
-            ->orderBy('log_date', 'desc')
+        // 검색어
+        if ($request->filled('search')) {
+            $search = $request->search;
+            $query->where(function ($q) use ($search) {
+                $q->where('driver_name', 'like', "%{$search}%")
+                  ->orWhere('department', 'like', "%{$search}%")
+                  ->orWhere('departure_name', 'like', "%{$search}%")
+                  ->orWhere('arrival_name', 'like', "%{$search}%")
+                  ->orWhere('note', 'like', "%{$search}%");
+            });
+        }
+
+        $logs = $query->orderBy('log_date', 'desc')
             ->orderBy('id', 'desc')
             ->get();
 
-        // 월별 합계
-        $totals = [
-            'business_km' => $logs->whereIn('trip_type', ['commute_to', 'commute_from', 'business', 'commute_round', 'business_round'])->sum('distance_km'),
-            'personal_km' => $logs->whereIn('trip_type', ['personal', 'personal_round'])->sum('distance_km'),
-            'total_km' => $logs->sum('distance_km'),
-        ];
+        // 응답 포맷팅
+        $data = $logs->map(function ($log) {
+            return [
+                'id' => $log->id,
+                'logDate' => $log->log_date->format('Y-m-d'),
+                'vehicleId' => $log->vehicle_id,
+                'plateNumber' => $log->vehicle?->plate_number,
+                'model' => $log->vehicle?->model,
+                'department' => $log->department,
+                'driverName' => $log->driver_name,
+                'tripType' => $log->trip_type,
+                'departureType' => $log->departure_type,
+                'departureName' => $log->departure_name,
+                'departureAddress' => $log->departure_address,
+                'arrivalType' => $log->arrival_type,
+                'arrivalName' => $log->arrival_name,
+                'arrivalAddress' => $log->arrival_address,
+                'distanceKm' => $log->distance_km,
+                'note' => $log->note,
+            ];
+        });
 
         return response()->json([
             'success' => true,
-            'data' => [
-                'vehicle' => $vehicle,
-                'logs' => $logs,
-                'totals' => $totals,
-                'totalCount' => $totalCount,
-            ],
+            'data' => $data,
         ]);
     }
 
+    /**
+     * 운행기록 등록
+     */
     public function store(Request $request): JsonResponse
     {
-        $tenantId = session('tenant_id', 1);
-
         $request->validate([
-            'vehicle_id' => 'required|integer|exists:corporate_vehicles,id',
+            'vehicle_id' => 'required|exists:corporate_vehicles,id',
             'log_date' => 'required|date',
             'driver_name' => 'required|string|max:50',
-            'trip_type' => 'required|in:commute_to,commute_from,business,personal,commute_round,business_round,personal_round',
+            'trip_type' => 'required|in:commute_to,commute_from,business,personal',
             'distance_km' => 'required|integer|min:0',
         ]);
 
-        // 해당 차량이 현재 테넌트의 것인지 확인
-        CorporateVehicle::where('tenant_id', $tenantId)
-            ->findOrFail($request->vehicle_id);
+        $tenantId = session('tenant_id', 1);
 
         $log = VehicleLog::create([
             'tenant_id' => $tenantId,
@@ -122,6 +149,9 @@ public function store(Request $request): JsonResponse
         ]);
     }
 
+    /**
+     * 운행기록 수정
+     */
     public function update(Request $request, int $id): JsonResponse
     {
         $tenantId = session('tenant_id', 1);
@@ -129,13 +159,15 @@ public function update(Request $request, int $id): JsonResponse
         $log = VehicleLog::where('tenant_id', $tenantId)->findOrFail($id);
 
         $request->validate([
+            'vehicle_id' => 'required|exists:corporate_vehicles,id',
             'log_date' => 'required|date',
             'driver_name' => 'required|string|max:50',
-            'trip_type' => 'required|in:commute_to,commute_from,business,personal,commute_round,business_round,personal_round',
+            'trip_type' => 'required|in:commute_to,commute_from,business,personal',
             'distance_km' => 'required|integer|min:0',
         ]);
 
         $log->update([
+            'vehicle_id' => $request->vehicle_id,
             'log_date' => $request->log_date,
             'department' => $request->department,
             'driver_name' => $request->driver_name,
@@ -157,6 +189,9 @@ public function update(Request $request, int $id): JsonResponse
         ]);
     }
 
+    /**
+     * 운행기록 삭제
+     */
     public function destroy(int $id): JsonResponse
     {
         $tenantId = session('tenant_id', 1);
@@ -170,96 +205,65 @@ public function destroy(int $id): JsonResponse
         ]);
     }
 
-    public function export(Request $request): StreamedResponse
+    /**
+     * 월간 통계 조회
+     */
+    public function summary(Request $request): JsonResponse
     {
         $tenantId = session('tenant_id', 1);
 
-        $request->validate([
-            'vehicle_id' => 'required|integer',
-            'start_date' => 'required|date',
-            'end_date' => 'required|date|after_or_equal:start_date',
-        ]);
+        $query = VehicleLog::where('tenant_id', $tenantId);
 
-        $vehicleId = $request->vehicle_id;
-        $startDate = $request->start_date;
-        $endDate = $request->end_date;
-
-        $vehicle = CorporateVehicle::where('tenant_id', $tenantId)
-            ->findOrFail($vehicleId);
-
-        $logs = VehicleLog::where('tenant_id', $tenantId)
-            ->where('vehicle_id', $vehicleId)
-            ->whereBetween('log_date', [$startDate, $endDate])
-            ->orderBy('log_date')
-            ->orderBy('id')
-            ->get();
-
-        $spreadsheet = new Spreadsheet();
-        $sheet = $spreadsheet->getActiveSheet();
-        $sheet->setTitle('운행기록부');
-
-        // 기본 정보
-        $sheet->setCellValue('A1', '업무용승용차 운행기록부');
-        $sheet->setCellValue('A3', '차량번호');
-        $sheet->setCellValue('B3', $vehicle->plate_number);
-        $sheet->setCellValue('C3', '차종');
-        $sheet->setCellValue('D3', $vehicle->model);
-        $sheet->setCellValue('E3', '구분');
-        $sheet->setCellValue('F3', $this->getOwnershipTypeLabel($vehicle->ownership_type));
-        $sheet->setCellValue('A4', '조회기간');
-        $sheet->setCellValue('B4', sprintf('%s ~ %s', $startDate, $endDate));
-
-        // 헤더
-        $headers = ['일자', '부서', '성명', '구분', '출발지', '도착지', '주행km', '비고'];
-        $col = 'A';
-        foreach ($headers as $header) {
-            $sheet->setCellValue($col . '6', $header);
-            $col++;
+        // 차량 필터
+        if ($request->filled('vehicle_id') && $request->vehicle_id !== 'all') {
+            $query->where('vehicle_id', $request->vehicle_id);
         }
 
-        // 데이터
-        $row = 7;
-        $tripTypeLabels = VehicleLog::tripTypeLabels();
-
-        foreach ($logs as $log) {
-            $sheet->setCellValue('A' . $row, $log->log_date->format('Y-m-d'));
-            $sheet->setCellValue('B' . $row, $log->department ?? '');
-            $sheet->setCellValue('C' . $row, $log->driver_name);
-            $sheet->setCellValue('D' . $row, $tripTypeLabels[$log->trip_type] ?? $log->trip_type);
-            $sheet->setCellValue('E' . $row, $log->departure_name ?? '');
-            $sheet->setCellValue('F' . $row, $log->arrival_name ?? '');
-            $sheet->setCellValue('G' . $row, $log->distance_km);
-            $sheet->setCellValue('H' . $row, $log->note ?? '');
-            $row++;
+        // 년/월 필터
+        if ($request->filled('year')) {
+            $query->whereYear('log_date', $request->year);
+        }
+        if ($request->filled('month')) {
+            $query->whereMonth('log_date', $request->month);
         }
 
-        // 합계
-        $businessKm = $logs->whereIn('trip_type', ['commute_to', 'commute_from', 'business', 'commute_round', 'business_round'])->sum('distance_km');
-        $personalKm = $logs->whereIn('trip_type', ['personal', 'personal_round'])->sum('distance_km');
-        $totalKm = $logs->sum('distance_km');
+        // 구분별 주행거리 합계
+        $summary = $query->selectRaw('
+            trip_type,
+            COUNT(*) as count,
+            SUM(distance_km) as total_distance
+        ')
+        ->groupBy('trip_type')
+        ->get()
+        ->keyBy('trip_type');
 
-        $sheet->setCellValue('A' . $row, '합계');
-        $sheet->setCellValue('F' . $row, '업무용: ' . number_format($businessKm) . 'km');
-        $sheet->setCellValue('G' . $row, number_format($totalKm));
-        $sheet->setCellValue('H' . $row, '비업무: ' . number_format($personalKm) . 'km');
+        $tripTypes = VehicleLog::getTripTypes();
+        $result = [];
+        $totalCount = 0;
+        $totalDistance = 0;
 
-        $filename = sprintf('운행기록부_%s_%s_%s.xlsx', $vehicle->plate_number, $startDate, $endDate);
+        foreach ($tripTypes as $type => $label) {
+            $data = $summary->get($type);
+            $count = $data ? $data->count : 0;
+            $distance = $data ? $data->total_distance : 0;
+            $result[$type] = [
+                'label' => $label,
+                'count' => $count,
+                'distance' => $distance,
+            ];
+            $totalCount += $count;
+            $totalDistance += $distance;
+        }
 
-        return response()->streamDownload(function () use ($spreadsheet) {
-            $writer = new Xlsx($spreadsheet);
-            $writer->save('php://output');
-        }, $filename, [
-            'Content-Type' => 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'byType' => $result,
+                'total' => [
+                    'count' => $totalCount,
+                    'distance' => $totalDistance,
+                ],
+            ],
         ]);
     }
-
-    private function getOwnershipTypeLabel(string $type): string
-    {
-        return match ($type) {
-            'corporate' => '회사',
-            'rent' => '렌트',
-            'lease' => '리스',
-            default => $type,
-        };
-    }
 }
diff --git a/app/Http/Controllers/Finance/VehicleMaintenanceController.php b/app/Http/Controllers/Finance/VehicleMaintenanceController.php
new file mode 100644
index 00000000..12eb8802
--- /dev/null
+++ b/app/Http/Controllers/Finance/VehicleMaintenanceController.php
@@ -0,0 +1,200 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\CorporateVehicle;
+use App\Models\VehicleMaintenance;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+class VehicleMaintenanceController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('finance.vehicle-maintenance'));
+        }
+
+        return view('finance.vehicle-maintenance');
+    }
+
+    /**
+     * 차량 목록 조회
+     */
+    public function vehicles(Request $request): JsonResponse
+    {
+        $tenantId = session('tenant_id', 1);
+
+        $vehicles = CorporateVehicle::where('tenant_id', $tenantId)
+            ->orderBy('plate_number')
+            ->get();
+
+        return response()->json([
+            'success' => true,
+            'data' => $vehicles,
+        ]);
+    }
+
+    /**
+     * 정비 이력 목록 조회
+     */
+    public function list(Request $request): JsonResponse
+    {
+        $tenantId = session('tenant_id', 1);
+
+        $query = VehicleMaintenance::with('vehicle')
+            ->where('tenant_id', $tenantId);
+
+        // 차량 필터
+        if ($request->filled('vehicle_id') && $request->vehicle_id !== 'all') {
+            $query->where('vehicle_id', $request->vehicle_id);
+        }
+
+        // 카테고리 필터
+        if ($request->filled('category') && $request->category !== 'all') {
+            $query->where('category', $request->category);
+        }
+
+        // 날짜 범위 필터
+        if ($request->filled('start_date')) {
+            $query->whereDate('date', '>=', $request->start_date);
+        }
+        if ($request->filled('end_date')) {
+            $query->whereDate('date', '<=', $request->end_date);
+        }
+
+        // 검색어
+        if ($request->filled('search')) {
+            $search = $request->search;
+            $query->where(function ($q) use ($search) {
+                $q->where('description', 'like', "%{$search}%")
+                  ->orWhere('vendor', 'like', "%{$search}%")
+                  ->orWhere('memo', 'like', "%{$search}%");
+            });
+        }
+
+        $maintenances = $query->orderBy('date', 'desc')->get();
+
+        // 응답 포맷팅
+        $data = $maintenances->map(function ($m) {
+            return [
+                'id' => $m->id,
+                'date' => $m->date->format('Y-m-d'),
+                'vehicleId' => $m->vehicle_id,
+                'plateNumber' => $m->vehicle?->plate_number,
+                'model' => $m->vehicle?->model,
+                'category' => $m->category,
+                'description' => $m->description,
+                'amount' => $m->amount,
+                'mileage' => $m->mileage,
+                'vendor' => $m->vendor,
+                'memo' => $m->memo,
+            ];
+        });
+
+        return response()->json([
+            'success' => true,
+            'data' => $data,
+        ]);
+    }
+
+    /**
+     * 정비 이력 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'vehicle_id' => 'required|exists:corporate_vehicles,id',
+            'date' => 'required|date',
+            'category' => 'required|string|max:20',
+            'amount' => 'required|numeric|min:0',
+        ]);
+
+        $tenantId = session('tenant_id', 1);
+
+        $maintenance = VehicleMaintenance::create([
+            'tenant_id' => $tenantId,
+            'vehicle_id' => $request->vehicle_id,
+            'date' => $request->date,
+            'category' => $request->category,
+            'description' => $request->description,
+            'amount' => $request->amount ?? 0,
+            'mileage' => $request->mileage,
+            'vendor' => $request->vendor,
+            'memo' => $request->memo,
+        ]);
+
+        // 차량 주행거리 업데이트
+        if ($request->filled('mileage')) {
+            CorporateVehicle::where('id', $request->vehicle_id)
+                ->where('tenant_id', $tenantId)
+                ->update(['mileage' => $request->mileage]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => '정비 이력이 등록되었습니다.',
+            'data' => $maintenance,
+        ]);
+    }
+
+    /**
+     * 정비 이력 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('tenant_id', 1);
+
+        $maintenance = VehicleMaintenance::where('tenant_id', $tenantId)->findOrFail($id);
+
+        $request->validate([
+            'vehicle_id' => 'required|exists:corporate_vehicles,id',
+            'date' => 'required|date',
+            'category' => 'required|string|max:20',
+            'amount' => 'required|numeric|min:0',
+        ]);
+
+        $maintenance->update([
+            'vehicle_id' => $request->vehicle_id,
+            'date' => $request->date,
+            'category' => $request->category,
+            'description' => $request->description,
+            'amount' => $request->amount ?? 0,
+            'mileage' => $request->mileage,
+            'vendor' => $request->vendor,
+            'memo' => $request->memo,
+        ]);
+
+        // 차량 주행거리 업데이트
+        if ($request->filled('mileage')) {
+            CorporateVehicle::where('id', $request->vehicle_id)
+                ->where('tenant_id', $tenantId)
+                ->update(['mileage' => $request->mileage]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => '정비 이력이 수정되었습니다.',
+            'data' => $maintenance,
+        ]);
+    }
+
+    /**
+     * 정비 이력 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('tenant_id', 1);
+
+        $maintenance = VehicleMaintenance::where('tenant_id', $tenantId)->findOrFail($id);
+        $maintenance->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '정비 이력이 삭제되었습니다.',
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/Sales/AdminProspectController.php b/app/Http/Controllers/Sales/AdminProspectController.php
index b2b38b0e..67ecc57d 100644
--- a/app/Http/Controllers/Sales/AdminProspectController.php
+++ b/app/Http/Controllers/Sales/AdminProspectController.php
@@ -108,8 +108,9 @@ private function getIndexData(Request $request): array
             });
         }
 
-        // 상태 필터
-        if (!empty($filters['status'])) {
+        // 상태 필터 (progress_complete는 계산값 기반이므로 별도 처리)
+        $isProgressCompleteFilter = ($filters['status'] === 'progress_complete');
+        if (!empty($filters['status']) && !$isProgressCompleteFilter) {
             $query->where('status', $filters['status']);
         }
 
@@ -118,32 +119,87 @@ private function getIndexData(Request $request): array
             $query->where('registered_by', $filters['registered_by']);
         }
 
-        $prospects = $query->orderByDesc('created_at')->paginate(20);
+        // progress_complete 필터: 전체 조회 후 PHP에서 필터링
+        if ($isProgressCompleteFilter) {
+            $allProspects = $query->orderByDesc('created_at')->get();
 
-        // 각 가망고객의 진행률 계산 및 상태 자동 전환
-        foreach ($prospects as $prospect) {
-            $progress = SalesScenarioChecklist::getProspectProgress($prospect->id);
-            $prospect->sales_progress = $progress['sales']['percentage'];
-            $prospect->manager_progress = $progress['manager']['percentage'];
+            // 진행률 계산 및 부가정보 세팅
+            foreach ($allProspects as $prospect) {
+                $progress = SalesScenarioChecklist::getProspectProgress($prospect->id);
+                $prospect->sales_progress = $progress['sales']['percentage'];
+                $prospect->manager_progress = $progress['manager']['percentage'];
 
-            // 진행률 100% 시 상태 자동 전환 체크
-            if ($progress['sales']['percentage'] === 100 && $progress['manager']['percentage'] === 100) {
-                SalesScenarioChecklist::checkAndConvertProspectStatus($prospect->id);
-                $prospect->refresh();
+                if ($progress['sales']['percentage'] === 100 && $progress['manager']['percentage'] === 100) {
+                    SalesScenarioChecklist::checkAndConvertProspectStatus($prospect->id);
+                    $prospect->refresh();
+                }
+
+                $management = SalesTenantManagement::where('tenant_prospect_id', $prospect->id)->first();
+                $prospect->hq_status = $management?->hq_status ?? 'pending';
+                $prospect->hq_status_label = $management?->hq_status_label ?? '대기';
+                $prospect->manager_user = $management?->manager;
+
+                if ($management) {
+                    $commission = SalesCommission::where('management_id', $management->id)->first();
+                    $prospect->commission = $commission;
+                } else {
+                    $prospect->commission = null;
+                }
             }
 
-            // management 정보
-            $management = SalesTenantManagement::where('tenant_prospect_id', $prospect->id)->first();
-            $prospect->hq_status = $management?->hq_status ?? 'pending';
-            $prospect->hq_status_label = $management?->hq_status_label ?? '대기';
-            $prospect->manager_user = $management?->manager;
+            // 두 시나리오 모두 100%인 것만 필터링
+            $filtered = $allProspects->filter(function ($prospect) {
+                return $prospect->sales_progress === 100 && $prospect->manager_progress === 100;
+            });
 
-            // 수당 정보 (management가 있는 경우)
-            if ($management) {
-                $commission = SalesCommission::where('management_id', $management->id)->first();
-                $prospect->commission = $commission;
-            } else {
-                $prospect->commission = null;
+            // 수동 페이지네이션
+            $page = request()->get('page', 1);
+            $perPage = 20;
+            $prospects = new \Illuminate\Pagination\LengthAwarePaginator(
+                $filtered->forPage($page, $perPage)->values(),
+                $filtered->count(),
+                $perPage,
+                $page,
+                ['path' => request()->url(), 'query' => request()->query()]
+            );
+        } else {
+            $prospects = $query->orderByDesc('created_at')->paginate(20);
+
+            // 각 가망고객의 진행률 계산 및 상태 자동 전환
+            foreach ($prospects as $prospect) {
+                $progress = SalesScenarioChecklist::getProspectProgress($prospect->id);
+                $prospect->sales_progress = $progress['sales']['percentage'];
+                $prospect->manager_progress = $progress['manager']['percentage'];
+
+                // 진행률 100% 시 상태 자동 전환 체크
+                if ($progress['sales']['percentage'] === 100 && $progress['manager']['percentage'] === 100) {
+                    SalesScenarioChecklist::checkAndConvertProspectStatus($prospect->id);
+                    $prospect->refresh();
+                }
+
+                // management 정보
+                $management = SalesTenantManagement::where('tenant_prospect_id', $prospect->id)->first();
+                $prospect->hq_status = $management?->hq_status ?? 'pending';
+                $prospect->hq_status_label = $management?->hq_status_label ?? '대기';
+                $prospect->manager_user = $management?->manager;
+
+                // 수당 정보 (management가 있는 경우)
+                if ($management) {
+                    $commission = SalesCommission::where('management_id', $management->id)->first();
+                    $prospect->commission = $commission;
+                } else {
+                    $prospect->commission = null;
+                }
+            }
+        }
+
+        // 진행완료 건수 계산 (전체 prospect 중 두 시나리오 모두 100%인 건수)
+        $progressCompleteCount = 0;
+        $allForStats = TenantProspect::all();
+        foreach ($allForStats as $p) {
+            $prog = SalesScenarioChecklist::getProspectProgress($p->id);
+            if ($prog['sales']['percentage'] === 100 && $prog['manager']['percentage'] === 100) {
+                $progressCompleteCount++;
             }
         }
 
@@ -153,6 +209,7 @@ private function getIndexData(Request $request): array
             'active' => TenantProspect::where('status', TenantProspect::STATUS_ACTIVE)->count(),
             'expired' => TenantProspect::where('status', TenantProspect::STATUS_EXPIRED)->count(),
             'converted' => TenantProspect::where('status', TenantProspect::STATUS_CONVERTED)->count(),
+            'progress_complete' => $progressCompleteCount,
         ];
 
         // 영업파트너별 통계
diff --git a/app/Http/Controllers/Sales/SalesDashboardController.php b/app/Http/Controllers/Sales/SalesDashboardController.php
index ed15843b..20dbe357 100644
--- a/app/Http/Controllers/Sales/SalesDashboardController.php
+++ b/app/Http/Controllers/Sales/SalesDashboardController.php
@@ -181,7 +181,8 @@ private function getDashboardData(Request $request): array
         $totalMembershipFee += $handoverTotalRegFee;
         $totalCommission = $partnerCommissionTotal + $managerCommissionTotal;
 
-        // 역할별 수당 업데이트
+        // 역할별 수당 업데이트 (실제 지급된 수당 기준)
+        // 참고: 예상 수당은 나중에 $totalExpectedCommission으로 별도 계산됨
         $commissionByRole[0]['amount'] = $partnerCommissionTotal;
         $commissionByRole[1]['amount'] = $managerCommissionTotal;
 
@@ -294,6 +295,10 @@ private function getDashboardData(Request $request): array
             $paidCommission
         );
 
+        // 역할별 수당을 예상 수당 기준으로 재설정 (1차+2차 수당과 일치하도록)
+        // 판매자 예상 수당 = 개발비 × 10% (개발 진행 중 + 인계 완료 미지급)
+        $commissionByRole[0]['amount'] = $totalExpectedCommission;
+
         // 전환된 테넌트만 조회 (최신순, 페이지네이션)
         $tenants = Tenant::whereIn('id', $convertedTenantIds)
             ->orderBy('created_at', 'desc')
@@ -653,11 +658,49 @@ private function calculatePartnerSummaryStats(array $partnerIds, int $currentUse
         // 최종 예상 수당 (확정 + 예상 중 큰 값)
         $expectedCommission = max($confirmedCommission, $expectedFromFee);
 
+        // 지급 완료된 매니저 수당
+        $paidManagerCommission = SalesCommission::where('manager_user_id', $currentUserId)
+            ->whereHas('partner', function ($query) use ($partnerIds) {
+                $query->whereIn('user_id', $partnerIds);
+            })
+            ->where('status', SalesCommission::STATUS_PAID)
+            ->sum('manager_commission');
+
+        // 지급예정 (승인됨)
+        $scheduledManagerCommission = SalesCommission::where('manager_user_id', $currentUserId)
+            ->whereHas('partner', function ($query) use ($partnerIds) {
+                $query->whereIn('user_id', $partnerIds);
+            })
+            ->where('status', SalesCommission::STATUS_APPROVED)
+            ->sum('manager_commission');
+
+        // 입금대기 = 총 예상 - 지급완료 - 지급예정
+        $pendingManagerCommission = max(0, $expectedCommission - $paidManagerCommission - $scheduledManagerCommission);
+
+        // 1차/2차 분할 (각 50%)
+        $halfExpected = $expectedCommission / 2;
+        $halfPending = $pendingManagerCommission / 2;
+        $halfScheduled = $scheduledManagerCommission / 2;
+        $halfPaid = $paidManagerCommission / 2;
+
         return [
             'partner_count' => $partnerCount,
             'total_prospects' => $totalProspects,
             'total_conversions' => $totalConversions,
             'expected_commission' => $expectedCommission,
+            'paid_commission' => $paidManagerCommission,
+            'first_commission' => [
+                'total' => (int)$halfExpected,
+                'pending' => (int)$halfPending,
+                'scheduled' => (int)$halfScheduled,
+                'paid' => (int)$halfPaid,
+            ],
+            'second_commission' => [
+                'total' => (int)$halfExpected,
+                'pending' => (int)$halfPending,
+                'scheduled' => (int)$halfScheduled,
+                'paid' => (int)$halfPaid,
+            ],
         ];
     }
 
@@ -891,6 +934,16 @@ public function helpGuide(): View
         return view('sales.dashboard.partials.help-modal', compact('htmlContent'));
     }
 
+    /**
+     * 가망고객 개별 행 반환 (HTMX 동적 업데이트용)
+     */
+    public function getProspectRow(int $prospectId): View
+    {
+        $prospect = TenantProspect::findOrFail($prospectId);
+
+        return view('sales.dashboard.partials.prospect-row', compact('prospect'));
+    }
+
     /**
      * 예상 수당 요약 계산 (개발 진행중 + 인계완료 미지급)
      */
@@ -905,7 +958,7 @@ private function calculateExpectedCommissionSummary($commissions, int $totalExpe
             ->whereIn('status', [SalesCommission::STATUS_PENDING, SalesCommission::STATUS_APPROVED])
             ->sum('partner_commission');
 
-        // 납입대기 금액 = 총 예상 수당 - 지급예정 - 지급완료
+        // 입금대기 금액 = 총 예상 수당 - 지급예정 - 지급완료
         $pendingAmount = max(0, $totalExpectedCommission - $scheduledAmount - $paidCommission);
 
         // 1차/2차 분할 (각 50%)
diff --git a/app/Http/Controllers/TenantController.php b/app/Http/Controllers/TenantController.php
index b437a240..3c23bfdd 100644
--- a/app/Http/Controllers/TenantController.php
+++ b/app/Http/Controllers/TenantController.php
@@ -56,7 +56,11 @@ public function switch(Request $request)
         $tenantId = $request->input('tenant_id');
 
         if ($tenantId === 'all') {
-            $request->session()->forget('selected_tenant_id');
+            // "전체 보기" 대신 사용자의 HQ 테넌트로 설정
+            $hqTenant = auth()->user()->getHQTenant();
+            if ($hqTenant) {
+                $request->session()->put('selected_tenant_id', $hqTenant->id);
+            }
         } else {
             $request->session()->put('selected_tenant_id', $tenantId);
         }
diff --git a/app/Models/Barobill/HometaxInvoice.php b/app/Models/Barobill/HometaxInvoice.php
new file mode 100644
index 00000000..73dffaa2
--- /dev/null
+++ b/app/Models/Barobill/HometaxInvoice.php
@@ -0,0 +1,266 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Models\Tenants\Tenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+/**
+ * 홈택스 세금계산서 모델
+ *
+ * @property int $id
+ * @property int $tenant_id
+ * @property string $nts_confirm_num 국세청승인번호
+ * @property string $invoice_type 매출/매입 (sales/purchase)
+ * @property \Carbon\Carbon $write_date 작성일자
+ * @property \Carbon\Carbon|null $issue_date 발급일자
+ * @property \Carbon\Carbon|null $send_date 전송일자
+ * @property string $invoicer_corp_num 공급자 사업자번호
+ * @property string $invoicer_corp_name 공급자 상호
+ * @property string|null $invoicer_ceo_name 공급자 대표자
+ * @property string $invoicee_corp_num 공급받는자 사업자번호
+ * @property string $invoicee_corp_name 공급받는자 상호
+ * @property string|null $invoicee_ceo_name 공급받는자 대표자
+ * @property int $supply_amount 공급가액
+ * @property int $tax_amount 세액
+ * @property int $total_amount 합계
+ * @property int $tax_type 과세유형 (1:과세, 2:영세, 3:면세)
+ * @property int $purpose_type 영수/청구 (1:영수, 2:청구)
+ * @property int $issue_type 발급유형 (1:정발행, 2:역발행)
+ * @property string|null $item_name 품목명
+ * @property string|null $remark 비고
+ * @property string|null $memo 내부 메모
+ * @property string|null $category 분류 태그
+ * @property bool $is_checked 확인 여부
+ * @property \Carbon\Carbon|null $synced_at 마지막 동기화 시간
+ */
+class HometaxInvoice extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'hometax_invoices';
+
+    protected $fillable = [
+        'tenant_id',
+        'nts_confirm_num',
+        'invoice_type',
+        'write_date',
+        'issue_date',
+        'send_date',
+        'invoicer_corp_num',
+        'invoicer_corp_name',
+        'invoicer_ceo_name',
+        'invoicee_corp_num',
+        'invoicee_corp_name',
+        'invoicee_ceo_name',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'tax_type',
+        'purpose_type',
+        'issue_type',
+        'item_name',
+        'remark',
+        'memo',
+        'category',
+        'is_checked',
+        'synced_at',
+    ];
+
+    protected $casts = [
+        'tenant_id' => 'integer',
+        'write_date' => 'date',
+        'issue_date' => 'date',
+        'send_date' => 'date',
+        'supply_amount' => 'integer',
+        'tax_amount' => 'integer',
+        'total_amount' => 'integer',
+        'tax_type' => 'integer',
+        'purpose_type' => 'integer',
+        'issue_type' => 'integer',
+        'is_checked' => 'boolean',
+        'synced_at' => 'datetime',
+    ];
+
+    // 과세유형 상수
+    public const TAX_TYPE_TAXABLE = 1;      // 과세
+    public const TAX_TYPE_ZERO_RATE = 2;    // 영세
+    public const TAX_TYPE_EXEMPT = 3;       // 면세
+
+    // 영수/청구 상수
+    public const PURPOSE_TYPE_RECEIPT = 1;  // 영수
+    public const PURPOSE_TYPE_CLAIM = 2;    // 청구
+
+    // 발급유형 상수
+    public const ISSUE_TYPE_NORMAL = 1;     // 정발행
+    public const ISSUE_TYPE_REVERSE = 2;    // 역발행
+
+    /**
+     * 테넌트 관계
+     */
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    /**
+     * 매출 스코프
+     */
+    public function scopeSales($query)
+    {
+        return $query->where('invoice_type', 'sales');
+    }
+
+    /**
+     * 매입 스코프
+     */
+    public function scopePurchase($query)
+    {
+        return $query->where('invoice_type', 'purchase');
+    }
+
+    /**
+     * 기간 스코프
+     */
+    public function scopePeriod($query, string $startDate, string $endDate, string $dateType = 'write')
+    {
+        $column = match($dateType) {
+            'issue' => 'issue_date',
+            'send' => 'send_date',
+            default => 'write_date',
+        };
+
+        return $query->whereBetween($column, [$startDate, $endDate]);
+    }
+
+    /**
+     * 거래처 검색 스코프
+     */
+    public function scopeSearchCorp($query, string $keyword, string $invoiceType = 'sales')
+    {
+        if (empty($keyword)) {
+            return $query;
+        }
+
+        // 매출이면 공급받는자, 매입이면 공급자 검색
+        if ($invoiceType === 'sales') {
+            return $query->where(function ($q) use ($keyword) {
+                $q->where('invoicee_corp_name', 'like', "%{$keyword}%")
+                  ->orWhere('invoicee_corp_num', 'like', "%{$keyword}%");
+            });
+        } else {
+            return $query->where(function ($q) use ($keyword) {
+                $q->where('invoicer_corp_name', 'like', "%{$keyword}%")
+                  ->orWhere('invoicer_corp_num', 'like', "%{$keyword}%");
+            });
+        }
+    }
+
+    /**
+     * 과세유형 라벨
+     */
+    public function getTaxTypeNameAttribute(): string
+    {
+        return match($this->tax_type) {
+            self::TAX_TYPE_TAXABLE => '과세',
+            self::TAX_TYPE_ZERO_RATE => '영세',
+            self::TAX_TYPE_EXEMPT => '면세',
+            default => '-',
+        };
+    }
+
+    /**
+     * 영수/청구 라벨
+     */
+    public function getPurposeTypeNameAttribute(): string
+    {
+        return match($this->purpose_type) {
+            self::PURPOSE_TYPE_RECEIPT => '영수',
+            self::PURPOSE_TYPE_CLAIM => '청구',
+            default => '-',
+        };
+    }
+
+    /**
+     * 발급유형 라벨
+     */
+    public function getIssueTypeNameAttribute(): string
+    {
+        return match($this->issue_type) {
+            self::ISSUE_TYPE_NORMAL => '정발급',
+            self::ISSUE_TYPE_REVERSE => '역발급',
+            default => '-',
+        };
+    }
+
+    /**
+     * 포맷된 공급가액
+     */
+    public function getFormattedSupplyAmountAttribute(): string
+    {
+        return number_format($this->supply_amount);
+    }
+
+    /**
+     * 포맷된 세액
+     */
+    public function getFormattedTaxAmountAttribute(): string
+    {
+        return number_format($this->tax_amount);
+    }
+
+    /**
+     * 포맷된 합계
+     */
+    public function getFormattedTotalAmountAttribute(): string
+    {
+        return number_format($this->total_amount);
+    }
+
+    /**
+     * API 응답 데이터를 모델 데이터로 변환
+     */
+    public static function fromApiData(array $apiData, int $tenantId, string $invoiceType): array
+    {
+        // 작성일자 파싱
+        $writeDate = null;
+        if (!empty($apiData['writeDate']) && strlen($apiData['writeDate']) >= 8) {
+            $writeDate = substr($apiData['writeDate'], 0, 4) . '-' .
+                         substr($apiData['writeDate'], 4, 2) . '-' .
+                         substr($apiData['writeDate'], 6, 2);
+        }
+
+        // 발급일자 파싱
+        $issueDate = null;
+        if (!empty($apiData['issueDT']) && strlen($apiData['issueDT']) >= 8) {
+            $issueDate = substr($apiData['issueDT'], 0, 4) . '-' .
+                         substr($apiData['issueDT'], 4, 2) . '-' .
+                         substr($apiData['issueDT'], 6, 2);
+        }
+
+        return [
+            'tenant_id' => $tenantId,
+            'nts_confirm_num' => $apiData['ntsConfirmNum'] ?? '',
+            'invoice_type' => $invoiceType,
+            'write_date' => $writeDate,
+            'issue_date' => $issueDate,
+            'invoicer_corp_num' => $apiData['invoicerCorpNum'] ?? '',
+            'invoicer_corp_name' => $apiData['invoicerCorpName'] ?? '',
+            'invoicer_ceo_name' => $apiData['invoicerCEOName'] ?? null,
+            'invoicee_corp_num' => $apiData['invoiceeCorpNum'] ?? '',
+            'invoicee_corp_name' => $apiData['invoiceeCorpName'] ?? '',
+            'invoicee_ceo_name' => $apiData['invoiceeCEOName'] ?? null,
+            'supply_amount' => (int)($apiData['supplyAmount'] ?? 0),
+            'tax_amount' => (int)($apiData['taxAmount'] ?? 0),
+            'total_amount' => (int)($apiData['totalAmount'] ?? 0),
+            'tax_type' => (int)($apiData['taxType'] ?? 1),
+            'purpose_type' => (int)($apiData['purposeType'] ?? 1),
+            'issue_type' => 1, // 기본값: 정발행
+            'item_name' => $apiData['itemName'] ?? null,
+            'remark' => $apiData['remark'] ?? null,
+            'synced_at' => now(),
+        ];
+    }
+}
diff --git a/app/Models/VehicleLog.php b/app/Models/VehicleLog.php
index ded7a901..44d13968 100644
--- a/app/Models/VehicleLog.php
+++ b/app/Models/VehicleLog.php
@@ -2,13 +2,14 @@
 
 namespace App\Models;
 
+use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
-use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\SoftDeletes;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
 
 class VehicleLog extends Model
 {
-    use SoftDeletes;
+    use HasFactory, SoftDeletes;
 
     protected $fillable = [
         'tenant_id',
@@ -28,65 +29,63 @@ class VehicleLog extends Model
     ];
 
     protected $casts = [
-        'log_date' => 'date:Y-m-d',
+        'log_date' => 'date',
         'distance_km' => 'integer',
     ];
 
-    // trip_type 상수
-    public const TRIP_TYPE_COMMUTE_TO = 'commute_to';
-    public const TRIP_TYPE_COMMUTE_FROM = 'commute_from';
-    public const TRIP_TYPE_BUSINESS = 'business';
-    public const TRIP_TYPE_PERSONAL = 'personal';
-    public const TRIP_TYPE_COMMUTE_ROUND = 'commute_round';
-    public const TRIP_TYPE_BUSINESS_ROUND = 'business_round';
-    public const TRIP_TYPE_PERSONAL_ROUND = 'personal_round';
-
-    // location_type 상수
-    public const LOCATION_TYPE_HOME = 'home';
-    public const LOCATION_TYPE_OFFICE = 'office';
-    public const LOCATION_TYPE_CLIENT = 'client';
-    public const LOCATION_TYPE_OTHER = 'other';
-
-    public static function tripTypeLabels(): array
-    {
-        return [
-            self::TRIP_TYPE_COMMUTE_TO => '출근용',
-            self::TRIP_TYPE_COMMUTE_FROM => '퇴근용',
-            self::TRIP_TYPE_BUSINESS => '업무용',
-            self::TRIP_TYPE_PERSONAL => '비업무용(개인)',
-            self::TRIP_TYPE_COMMUTE_ROUND => '출퇴근용(왕복)',
-            self::TRIP_TYPE_BUSINESS_ROUND => '업무용(왕복)',
-            self::TRIP_TYPE_PERSONAL_ROUND => '비업무용(왕복)',
-        ];
-    }
-
-    public static function locationTypeLabels(): array
-    {
-        return [
-            self::LOCATION_TYPE_HOME => '자택',
-            self::LOCATION_TYPE_OFFICE => '회사',
-            self::LOCATION_TYPE_CLIENT => '거래처',
-            self::LOCATION_TYPE_OTHER => '기타',
-        ];
-    }
-
+    /**
+     * 차량 관계
+     */
     public function vehicle(): BelongsTo
     {
         return $this->belongsTo(CorporateVehicle::class, 'vehicle_id');
     }
 
-    public function getTripTypeLabelAttribute(): string
+    /**
+     * 테넌트 관계
+     */
+    public function tenant(): BelongsTo
     {
-        return self::tripTypeLabels()[$this->trip_type] ?? $this->trip_type;
+        return $this->belongsTo(Tenant::class);
     }
 
-    public function getDepartureTypeLabelAttribute(): string
+    /**
+     * 구분(trip_type) 목록
+     */
+    public static function getTripTypes(): array
     {
-        return self::locationTypeLabels()[$this->departure_type] ?? ($this->departure_type ?? '');
+        return [
+            'commute_to' => '출근용',
+            'commute_from' => '퇴근용',
+            'business' => '업무용',
+            'personal' => '비업무',
+        ];
     }
 
-    public function getArrivalTypeLabelAttribute(): string
+    /**
+     * 분류(location_type) 목록
+     */
+    public static function getLocationTypes(): array
     {
-        return self::locationTypeLabels()[$this->arrival_type] ?? ($this->arrival_type ?? '');
+        return [
+            'home' => '자택',
+            'office' => '회사',
+            'client' => '거래처',
+            'other' => '기타',
+        ];
+    }
+
+    /**
+     * 비고 목록
+     */
+    public static function getNoteOptions(): array
+    {
+        return [
+            '거래처방문',
+            '제조시설등',
+            '회의참석',
+            '판촉활동',
+            '교육등',
+        ];
     }
 }
diff --git a/app/Models/VehicleMaintenance.php b/app/Models/VehicleMaintenance.php
new file mode 100644
index 00000000..48dc64bd
--- /dev/null
+++ b/app/Models/VehicleMaintenance.php
@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class VehicleMaintenance extends Model
+{
+    use HasFactory, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'vehicle_id',
+        'date',
+        'category',
+        'description',
+        'amount',
+        'mileage',
+        'vendor',
+        'memo',
+    ];
+
+    protected $casts = [
+        'date' => 'date',
+        'amount' => 'integer',
+        'mileage' => 'integer',
+    ];
+
+    /**
+     * 차량 관계
+     */
+    public function vehicle(): BelongsTo
+    {
+        return $this->belongsTo(CorporateVehicle::class, 'vehicle_id');
+    }
+
+    /**
+     * 테넌트 관계
+     */
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    /**
+     * 카테고리 목록
+     */
+    public static function getCategories(): array
+    {
+        return ['주유', '정비', '보험', '세차', '주차', '통행료', '검사', '기타'];
+    }
+}
diff --git a/app/Providers/ViewServiceProvider.php b/app/Providers/ViewServiceProvider.php
index 6ab63f0f..2cdd2767 100644
--- a/app/Providers/ViewServiceProvider.php
+++ b/app/Providers/ViewServiceProvider.php
@@ -25,6 +25,14 @@ public function boot(): void
         // 모든 뷰에 테넌트 목록 공유 (전역용)
         View::composer('*', function ($view) {
             if (auth()->check()) {
+                // 테넌트가 선택되지 않은 경우 자동으로 HQ 테넌트 설정
+                if (!session('selected_tenant_id')) {
+                    $hqTenant = auth()->user()->getHQTenant();
+                    if ($hqTenant) {
+                        session(['selected_tenant_id' => $hqTenant->id]);
+                    }
+                }
+
                 $globalTenants = Tenant::active()
                     ->orderBy('company_name')
                     ->get(['id', 'company_name', 'code']);
diff --git a/app/Services/Barobill/BarobillUsageService.php b/app/Services/Barobill/BarobillUsageService.php
index 9cc38e28..8bcc2534 100644
--- a/app/Services/Barobill/BarobillUsageService.php
+++ b/app/Services/Barobill/BarobillUsageService.php
@@ -4,6 +4,7 @@
 
 use App\Models\Barobill\BarobillMember;
 use App\Models\Barobill\BarobillPricingPolicy;
+use App\Models\Barobill\HometaxInvoice;
 use Illuminate\Support\Facades\Log;
 use Illuminate\Support\Collection;
 
@@ -33,14 +34,20 @@ public function __construct(BarobillService $barobillService)
      * @param string $startDate 시작일 (YYYYMMDD)
      * @param string $endDate 종료일 (YYYYMMDD)
      * @param int|null $tenantId 특정 테넌트만 조회 (null이면 전체)
+     * @param bool $productionOnly 운영 모드만 조회 (기본값: true)
      * @return array
      */
-    public function getUsageList(string $startDate, string $endDate, ?int $tenantId = null): array
+    public function getUsageList(string $startDate, string $endDate, ?int $tenantId = null, bool $productionOnly = true): array
     {
         $query = BarobillMember::query()
             ->where('status', 'active')
             ->with('tenant:id,company_name');
 
+        // 운영 모드만 조회 (테스트 모드 제외)
+        if ($productionOnly) {
+            $query->where('server_mode', 'production');
+        }
+
         if ($tenantId) {
             $query->where('tenant_id', $tenantId);
         }
@@ -66,6 +73,9 @@ public function getUsageList(string $startDate, string $endDate, ?int $tenantId
      */
     public function getMemberUsage(BarobillMember $member, string $startDate, string $endDate): array
     {
+        // 해당 회원사의 서버 모드로 전환 (테스트/운영)
+        $this->barobillService->setServerMode($member->server_mode ?? 'test');
+
         $taxInvoiceCount = $this->getTaxInvoiceCount($member, $startDate, $endDate);
         $bankAccountCount = $this->getBankAccountCount($member, $startDate, $endDate);
         $cardCount = $this->getCardCount($member, $startDate, $endDate);
@@ -133,16 +143,29 @@ public function aggregateStats(array $usageList): array
     /**
      * 전자세금계산서 발행 건수 조회
      *
-     * 바로빌 API에 직접적인 세금계산서 건수 조회 API가 없어서
-     * 임시로 0을 반환합니다. 실제 구현 시 발행 내역 조회 API 활용 필요.
+     * HometaxInvoice 테이블에서 해당 테넌트의 매출 세금계산서 건수를 카운트합니다.
+     * (매출 = 발행한 세금계산서)
      */
     protected function getTaxInvoiceCount(BarobillMember $member, string $startDate, string $endDate): int
     {
-        // TODO: 세금계산서 발행 내역 조회 API 연동
-        // 현재 바로빌 API에서 제공하는 세금계산서 목록 조회 기능 활용 필요
-        // GetTaxInvoiceList 등의 API 활용
+        try {
+            // YYYYMMDD -> YYYY-MM-DD 형식 변환
+            $start = substr($startDate, 0, 4) . '-' . substr($startDate, 4, 2) . '-' . substr($startDate, 6, 2);
+            $end = substr($endDate, 0, 4) . '-' . substr($endDate, 4, 2) . '-' . substr($endDate, 6, 2);
 
-        return 0;
+            return HometaxInvoice::where('tenant_id', $member->tenant_id)
+                ->where('invoice_type', 'sales') // 매출 (발행한 세금계산서)
+                ->whereBetween('write_date', [$start, $end])
+                ->count();
+        } catch (\Exception $e) {
+            Log::warning('세금계산서 건수 조회 실패', [
+                'member_id' => $member->id,
+                'tenant_id' => $member->tenant_id,
+                'error' => $e->getMessage(),
+            ]);
+
+            return 0;
+        }
     }
 
     /**
@@ -155,6 +178,15 @@ protected function getBankAccountCount(BarobillMember $member, string $startDate
         try {
             $result = $this->barobillService->getBankAccounts($member->biz_no, true);
 
+            Log::info('계좌 조회 API 응답', [
+                'member_id' => $member->id,
+                'biz_no' => $member->biz_no,
+                'server_mode' => $member->server_mode,
+                'success' => $result['success'] ?? false,
+                'data_type' => isset($result['data']) ? gettype($result['data']) : 'null',
+                'data' => $result['data'] ?? null,
+            ]);
+
             if ($result['success'] && isset($result['data'])) {
                 // 배열이면 count
                 if (is_array($result['data'])) {
@@ -162,9 +194,13 @@ protected function getBankAccountCount(BarobillMember $member, string $startDate
                 }
                 // 객체에 계좌 목록이 있으면
                 if (is_object($result['data'])) {
-                    // BankAccountInfoEx 배열이 있는 경우
-                    if (isset($result['data']->BankAccountInfoEx)) {
-                        $accounts = $result['data']->BankAccountInfoEx;
+                    // GetBankAccountEx 응답: BankAccount 또는 BankAccountEx 배열
+                    if (isset($result['data']->BankAccount)) {
+                        $accounts = $result['data']->BankAccount;
+                        return is_array($accounts) ? count($accounts) : 1;
+                    }
+                    if (isset($result['data']->BankAccountEx)) {
+                        $accounts = $result['data']->BankAccountEx;
                         return is_array($accounts) ? count($accounts) : 1;
                     }
                 }
@@ -189,6 +225,15 @@ protected function getCardCount(BarobillMember $member, string $startDate, strin
         try {
             $result = $this->barobillService->getCards($member->biz_no, true);
 
+            Log::info('카드 조회 API 응답', [
+                'member_id' => $member->id,
+                'biz_no' => $member->biz_no,
+                'server_mode' => $member->server_mode,
+                'success' => $result['success'] ?? false,
+                'data_type' => isset($result['data']) ? gettype($result['data']) : 'null',
+                'data' => $result['data'] ?? null,
+            ]);
+
             if ($result['success'] && isset($result['data'])) {
                 // 배열이면 count
                 if (is_array($result['data'])) {
@@ -196,9 +241,9 @@ protected function getCardCount(BarobillMember $member, string $startDate, strin
                 }
                 // 객체에 카드 목록이 있으면
                 if (is_object($result['data'])) {
-                    // CardInfoEx2 배열이 있는 경우
-                    if (isset($result['data']->CardInfoEx2)) {
-                        $cards = $result['data']->CardInfoEx2;
+                    // GetCardEx2 응답: CardEx 배열
+                    if (isset($result['data']->CardEx)) {
+                        $cards = $result['data']->CardEx;
                         return is_array($cards) ? count($cards) : 1;
                     }
                 }
@@ -216,15 +261,28 @@ protected function getCardCount(BarobillMember $member, string $startDate, strin
     /**
      * 홈텍스 매입/매출 건수 조회
      *
-     * 바로빌 API에서 홈텍스 매입/매출 조회 API 활용 필요.
-     * 현재는 임시로 0 반환.
+     * HometaxInvoice 테이블에서 해당 테넌트의 전체 세금계산서 건수를 카운트합니다.
+     * (매입 + 매출 모두 포함)
      */
     protected function getHometaxCount(BarobillMember $member, string $startDate, string $endDate): int
     {
-        // TODO: 홈텍스 매입/매출 조회 API 연동
-        // GetHomeTaxTaxInvoice 등의 API 활용 필요
+        try {
+            // YYYYMMDD -> YYYY-MM-DD 형식 변환
+            $start = substr($startDate, 0, 4) . '-' . substr($startDate, 4, 2) . '-' . substr($startDate, 6, 2);
+            $end = substr($endDate, 0, 4) . '-' . substr($endDate, 4, 2) . '-' . substr($endDate, 6, 2);
 
-        return 0;
+            return HometaxInvoice::where('tenant_id', $member->tenant_id)
+                ->whereBetween('write_date', [$start, $end])
+                ->count();
+        } catch (\Exception $e) {
+            Log::warning('홈텍스 건수 조회 실패', [
+                'member_id' => $member->id,
+                'tenant_id' => $member->tenant_id,
+                'error' => $e->getMessage(),
+            ]);
+
+            return 0;
+        }
     }
 
     /**
diff --git a/app/Services/Barobill/HometaxSyncService.php b/app/Services/Barobill/HometaxSyncService.php
new file mode 100644
index 00000000..890ade03
--- /dev/null
+++ b/app/Services/Barobill/HometaxSyncService.php
@@ -0,0 +1,229 @@
+<?php
+
+namespace App\Services\Barobill;
+
+use App\Models\Barobill\HometaxInvoice;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 홈택스 세금계산서 동기화 서비스
+ */
+class HometaxSyncService
+{
+    /**
+     * API 응답 데이터를 로컬 DB에 동기화
+     *
+     * @param array $invoices API에서 받은 세금계산서 목록
+     * @param int $tenantId 테넌트 ID
+     * @param string $invoiceType 'sales' 또는 'purchase'
+     * @return array 동기화 결과 ['inserted' => int, 'updated' => int, 'failed' => int]
+     */
+    public function syncInvoices(array $invoices, int $tenantId, string $invoiceType): array
+    {
+        $result = [
+            'inserted' => 0,
+            'updated' => 0,
+            'failed' => 0,
+            'total' => count($invoices),
+        ];
+
+        if (empty($invoices)) {
+            return $result;
+        }
+
+        DB::beginTransaction();
+
+        try {
+            foreach ($invoices as $apiData) {
+                // 국세청승인번호가 없으면 스킵
+                if (empty($apiData['ntsConfirmNum'])) {
+                    $result['failed']++;
+                    continue;
+                }
+
+                $modelData = HometaxInvoice::fromApiData($apiData, $tenantId, $invoiceType);
+
+                // upsert (있으면 업데이트, 없으면 삽입)
+                $existing = HometaxInvoice::where('tenant_id', $tenantId)
+                    ->where('nts_confirm_num', $modelData['nts_confirm_num'])
+                    ->where('invoice_type', $invoiceType)
+                    ->first();
+
+                if ($existing) {
+                    // 기존 데이터 업데이트 (자체 관리 필드는 유지)
+                    $existing->update([
+                        'write_date' => $modelData['write_date'],
+                        'issue_date' => $modelData['issue_date'],
+                        'invoicer_corp_num' => $modelData['invoicer_corp_num'],
+                        'invoicer_corp_name' => $modelData['invoicer_corp_name'],
+                        'invoicer_ceo_name' => $modelData['invoicer_ceo_name'],
+                        'invoicee_corp_num' => $modelData['invoicee_corp_num'],
+                        'invoicee_corp_name' => $modelData['invoicee_corp_name'],
+                        'invoicee_ceo_name' => $modelData['invoicee_ceo_name'],
+                        'supply_amount' => $modelData['supply_amount'],
+                        'tax_amount' => $modelData['tax_amount'],
+                        'total_amount' => $modelData['total_amount'],
+                        'tax_type' => $modelData['tax_type'],
+                        'purpose_type' => $modelData['purpose_type'],
+                        'item_name' => $modelData['item_name'],
+                        'remark' => $modelData['remark'],
+                        'synced_at' => now(),
+                    ]);
+                    $result['updated']++;
+                } else {
+                    // 새 데이터 삽입
+                    HometaxInvoice::create($modelData);
+                    $result['inserted']++;
+                }
+            }
+
+            DB::commit();
+
+            Log::info('[HometaxSync] 동기화 완료', [
+                'tenant_id' => $tenantId,
+                'invoice_type' => $invoiceType,
+                'result' => $result,
+            ]);
+
+        } catch (\Throwable $e) {
+            DB::rollBack();
+            Log::error('[HometaxSync] 동기화 실패', [
+                'tenant_id' => $tenantId,
+                'invoice_type' => $invoiceType,
+                'error' => $e->getMessage(),
+            ]);
+            throw $e;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 로컬 DB에서 세금계산서 목록 조회
+     *
+     * @param int $tenantId 테넌트 ID
+     * @param string $invoiceType 'sales' 또는 'purchase'
+     * @param string $startDate 시작일 (Y-m-d)
+     * @param string $endDate 종료일 (Y-m-d)
+     * @param string $dateType 날짜 타입 ('write', 'issue', 'send')
+     * @param string|null $searchCorp 거래처 검색어
+     * @return array
+     */
+    public function getLocalInvoices(
+        int $tenantId,
+        string $invoiceType,
+        string $startDate,
+        string $endDate,
+        string $dateType = 'write',
+        ?string $searchCorp = null
+    ): array {
+        $query = HometaxInvoice::where('tenant_id', $tenantId)
+            ->where('invoice_type', $invoiceType)
+            ->period($startDate, $endDate, $dateType);
+
+        if (!empty($searchCorp)) {
+            $query->searchCorp($searchCorp, $invoiceType);
+        }
+
+        $invoices = $query->orderByDesc('write_date')->get();
+
+        // API 응답 형식에 맞게 변환
+        $formattedInvoices = $invoices->map(function ($inv) {
+            return [
+                'id' => $inv->id,
+                'ntsConfirmNum' => $inv->nts_confirm_num,
+                'writeDate' => $inv->write_date?->format('Ymd'),
+                'writeDateFormatted' => $inv->write_date?->format('Y-m-d'),
+                'issueDT' => $inv->issue_date?->format('Ymd'),
+                'issueDateFormatted' => $inv->issue_date?->format('Y-m-d'),
+                'invoicerCorpNum' => $inv->invoicer_corp_num,
+                'invoicerCorpName' => $inv->invoicer_corp_name,
+                'invoicerCEOName' => $inv->invoicer_ceo_name,
+                'invoiceeCorpNum' => $inv->invoicee_corp_num,
+                'invoiceeCorpName' => $inv->invoicee_corp_name,
+                'invoiceeCEOName' => $inv->invoicee_ceo_name,
+                'supplyAmount' => $inv->supply_amount,
+                'supplyAmountFormatted' => $inv->formatted_supply_amount,
+                'taxAmount' => $inv->tax_amount,
+                'taxAmountFormatted' => $inv->formatted_tax_amount,
+                'totalAmount' => $inv->total_amount,
+                'totalAmountFormatted' => $inv->formatted_total_amount,
+                'taxType' => $inv->tax_type,
+                'taxTypeName' => $inv->tax_type_name,
+                'purposeType' => $inv->purpose_type,
+                'purposeTypeName' => $inv->purpose_type_name,
+                'issueTypeName' => $inv->issue_type_name,
+                'itemName' => $inv->item_name,
+                'remark' => $inv->remark,
+                'memo' => $inv->memo,
+                'category' => $inv->category,
+                'isChecked' => $inv->is_checked,
+                'syncedAt' => $inv->synced_at?->format('Y-m-d H:i:s'),
+            ];
+        })->toArray();
+
+        // 요약 계산
+        $summary = [
+            'totalAmount' => $invoices->sum('supply_amount'),
+            'totalTax' => $invoices->sum('tax_amount'),
+            'totalSum' => $invoices->sum('total_amount'),
+            'count' => $invoices->count(),
+        ];
+
+        return [
+            'invoices' => $formattedInvoices,
+            'summary' => $summary,
+        ];
+    }
+
+    /**
+     * 마지막 동기화 시간 조회
+     */
+    public function getLastSyncTime(int $tenantId, string $invoiceType): ?string
+    {
+        $lastSync = HometaxInvoice::where('tenant_id', $tenantId)
+            ->where('invoice_type', $invoiceType)
+            ->orderByDesc('synced_at')
+            ->value('synced_at');
+
+        return $lastSync?->format('Y-m-d H:i:s');
+    }
+
+    /**
+     * 메모 업데이트
+     */
+    public function updateMemo(int $id, int $tenantId, ?string $memo): bool
+    {
+        return HometaxInvoice::where('id', $id)
+            ->where('tenant_id', $tenantId)
+            ->update(['memo' => $memo]) > 0;
+    }
+
+    /**
+     * 확인 여부 토글
+     */
+    public function toggleChecked(int $id, int $tenantId): bool
+    {
+        $invoice = HometaxInvoice::where('id', $id)
+            ->where('tenant_id', $tenantId)
+            ->first();
+
+        if (!$invoice) {
+            return false;
+        }
+
+        $invoice->is_checked = !$invoice->is_checked;
+        return $invoice->save();
+    }
+
+    /**
+     * 분류 태그 업데이트
+     */
+    public function updateCategory(int $id, int $tenantId, ?string $category): bool
+    {
+        return HometaxInvoice::where('id', $id)
+            ->where('tenant_id', $tenantId)
+            ->update(['category' => $category]) > 0;
+    }
+}
diff --git a/resources/markdown/영업파트너가이드북.md b/resources/markdown/영업파트너가이드북.md
index 64eab522..a68cfc57 100644
--- a/resources/markdown/영업파트너가이드북.md
+++ b/resources/markdown/영업파트너가이드북.md
@@ -280,17 +280,17 @@ ### 수당 상태 구분
 
 | 상태 | 색상 | 설명 |
 |------|------|------|
-| 납입대기 | 회색 | 고객의 개발비 입금 대기 중 |
+| 입금대기 | 회색 | 고객의 개발비 입금 대기 중 |
 | 지급예정 | 노란색 | 개발비 입금 완료, 익월 10일 지급 예정 |
 | 지급완료 | 초록색 | 수당 지급 완료 |
 
 ### 수당 지급 프로세스
 
 ```
-납입대기 → 개발비 입금 → 지급예정 → 익월 10일 → 지급완료
+입금대기 → 개발비 입금 → 지급예정 → 익월 10일 → 지급완료
 ```
 
-1. **납입대기**: 고객의 개발비 입금을 기다리는 상태
+1. **입금대기**: 고객의 개발비 입금을 기다리는 상태
 2. **지급예정**: 개발비가 입금되면 자동으로 지급예정 상태로 변경
 3. **지급완료**: 매월 10일에 지급예정 건을 일괄 지급
 
@@ -300,8 +300,8 @@ ### 수당 현황 확인
 
 대시보드 → **내 수당 합계** 카드 클릭
 
-- 1차 수당: 납입대기 / 지급예정 / 지급완료 금액
-- 2차 수당: 납입대기 / 지급예정 / 지급완료 금액
+- 1차 수당: 입금대기 / 지급예정 / 지급완료 금액
+- 2차 수당: 입금대기 / 지급예정 / 지급완료 금액
 - 진행률 바로 지급 현황 시각화
 
 ---
diff --git a/resources/views/barobill/eaccount/index.blade.php b/resources/views/barobill/eaccount/index.blade.php
index 1f123450..3b12f2e5 100644
--- a/resources/views/barobill/eaccount/index.blade.php
+++ b/resources/views/barobill/eaccount/index.blade.php
@@ -605,6 +605,7 @@ className="px-6 py-2 bg-stone-600 text-white rounded-lg hover:bg-stone-700 font-
         onDateToChange,
         onThisMonth,
         onLastMonth,
+        onSearch,
         totalCount,
         accountCodes,
         onAccountCodeChange,
@@ -661,6 +662,15 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                                 >
                                     지난달
                                 </button>
+                                <button
+                                    onClick={onSearch}
+                                    className="px-4 py-1.5 text-sm bg-emerald-600 text-white rounded-lg hover:bg-emerald-700 transition-colors font-medium flex items-center gap-2"
+                                >
+                                    <svg className="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                        <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M21 21l-6-6m2-5a7 7 0 11-14 0 7 7 0 0114 0z" />
+                                    </svg>
+                                    조회
+                                </button>
                             </div>
                             <span className="text-sm text-stone-500 ml-2">
                                 조회: <span className="font-semibold text-stone-700">{logs.length}</span>건
@@ -817,15 +827,9 @@ className="w-full px-2 py-1 text-sm border border-stone-200 rounded focus:ring-2
         useEffect(() => {
             loadAccounts();
             loadAccountCodes();
+            loadTransactions();
         }, []);
 
-        // 날짜 또는 계좌 변경 시 거래내역 로드
-        useEffect(() => {
-            if (dateFrom && dateTo) {
-                loadTransactions();
-            }
-        }, [dateFrom, dateTo, selectedAccount]);
-
         const loadAccounts = async () => {
             try {
                 const response = await fetch(API.accounts);
@@ -1056,6 +1060,7 @@ className="w-full px-2 py-1 text-sm border border-stone-200 rounded focus:ring-2
                         onDateToChange={setDateTo}
                         onThisMonth={handleThisMonth}
                         onLastMonth={handleLastMonth}
+                        onSearch={() => loadTransactions()}
                         totalCount={summary.count || logs.length}
                         accountCodes={accountCodes}
                         onAccountCodeChange={handleAccountCodeChange}
diff --git a/resources/views/barobill/ecard/index.blade.php b/resources/views/barobill/ecard/index.blade.php
index e3e048fe..2c2a92a6 100644
--- a/resources/views/barobill/ecard/index.blade.php
+++ b/resources/views/barobill/ecard/index.blade.php
@@ -728,7 +728,7 @@ className="flex items-center gap-2 px-4 py-2 bg-blue-100 text-blue-700 rounded-l
                                 <th className="px-4 py-4 bg-stone-50">카드정보</th>
                                 <th className="px-4 py-4 bg-stone-50">공제</th>
                                 <th className="px-4 py-4 bg-stone-50">증빙/판매자상호</th>
-                                <th className="px-4 py-4 bg-stone-50">내역</th>
+                                <th className="px-4 py-4 bg-stone-50 min-w-[250px]">내역</th>
                                 <th className="px-4 py-4 text-right bg-stone-50">금액</th>
                                 <th className="px-4 py-4 text-right bg-stone-50">부가세</th>
                                 <th className="px-4 py-4 bg-stone-50">승인번호</th>
@@ -940,15 +940,9 @@ className="text-xs text-amber-600 hover:text-amber-700 underline"
         useEffect(() => {
             loadCards();
             loadAccountCodes();
+            loadTransactions();
         }, []);
 
-        // 날짜 또는 카드 변경 시 거래내역 로드
-        useEffect(() => {
-            if (dateFrom && dateTo) {
-                loadTransactions();
-            }
-        }, [dateFrom, dateTo, selectedCard]);
-
         const loadCards = async () => {
             try {
                 const response = await fetch(API.cards);
@@ -1272,28 +1266,35 @@ className="text-xs text-amber-600 hover:text-amber-700 underline"
                 </div>
 
                 {/* Dashboard */}
-                <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-6">
+                <div className="grid grid-cols-1 md:grid-cols-3 lg:grid-cols-5 gap-6">
                     <StatCard
                         title="총 사용금액"
                         value={formatCurrency(summary.totalAmount)}
-                        subtext="조회기간 합계"
+                        subtext={`승인 ${(summary.approvalCount || 0).toLocaleString()}건 / 취소 ${(summary.cancelCount || 0).toLocaleString()}건`}
                         icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M3 10h18M7 15h1m4 0h1m-7 4h12a3 3 0 003-3V8a3 3 0 00-3-3H6a3 3 0 00-3 3v8a3 3 0 003 3z"/></svg>}
                         color="purple"
                     />
                     <StatCard
-                        title="승인건수"
-                        value={`${(summary.approvalCount || 0).toLocaleString()}건`}
-                        subtext="조회기간 합계"
+                        title="공제"
+                        value={formatCurrency(summary.deductibleAmount)}
+                        subtext={`${(summary.deductibleCount || 0).toLocaleString()}건`}
                         icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M5 13l4 4L19 7"/></svg>}
                         color="green"
                     />
                     <StatCard
-                        title="취소건수"
-                        value={`${(summary.cancelCount || 0).toLocaleString()}건`}
-                        subtext="조회기간 합계"
-                        icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M6 18L18 6M6 6l12 12"/></svg>}
+                        title="불공제"
+                        value={formatCurrency(summary.nonDeductibleAmount)}
+                        subtext={`${(summary.nonDeductibleCount || 0).toLocaleString()}건`}
+                        icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M18.364 18.364A9 9 0 005.636 5.636m12.728 12.728A9 9 0 015.636 5.636m12.728 12.728L5.636 5.636"/></svg>}
                         color="red"
                     />
+                    <StatCard
+                        title="부가세 합계"
+                        value={formatCurrency(summary.totalTax)}
+                        subtext="조회기간 합계"
+                        icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M9 7h6m0 10v-3m-3 3h.01M9 17h.01M9 14h.01M12 14h.01M15 11h.01M12 11h.01M9 11h.01M7 21h10a2 2 0 002-2V5a2 2 0 00-2-2H7a2 2 0 00-2 2v14a2 2 0 002 2z"/></svg>}
+                        color="stone"
+                    />
                     <StatCard
                         title="등록된 카드"
                         value={`${cards.length}개`}
diff --git a/resources/views/barobill/etax/index.blade.php b/resources/views/barobill/etax/index.blade.php
index 085bdb41..8d6a0a68 100644
--- a/resources/views/barobill/etax/index.blade.php
+++ b/resources/views/barobill/etax/index.blade.php
@@ -72,25 +72,30 @@
         issue: '{{ route("barobill.etax.issue") }}',
         sendToNts: '{{ route("barobill.etax.send-to-nts") }}',
         delete: '{{ route("barobill.etax.delete") }}',
+        supplier: '{{ route("barobill.etax.supplier") }}',
+        supplierUpdate: '{{ route("barobill.etax.supplier.update") }}',
     };
 
     const CSRF_TOKEN = '{{ csrf_token() }}';
 
-    // 수취인 사업자 정보 목록
+    // 수취인 사업자 정보 목록 (테스트 모드 전용)
     const RECIPIENT_COMPANIES = [
-        { bizno: '311-46-00378', name: '김인태', ceo: '김인태', addr: '인천광역시 부평구 안남로 272, 107동 1704호', contact: '', email: 'test@example.com' },
-        { bizno: '107-81-78114', name: '(주)이상네트웍스', ceo: '조원표', addr: '서울특별시 마포구 월드컵북로58길 9', contact: '송덕화 매니져', email: 'test@example.com' },
-        { bizno: '843-22-01859', name: '조은지게차', ceo: '유영주', addr: '경기도 김포시 사우중로 5(사우동)', contact: '', email: 'test@example.com' },
-        { bizno: '406-05-25709', name: '스카이익스프레스', ceo: '안옥현', addr: '인천광역시 연수구 능허대로79번길 65', contact: '', email: 'test@example.com' }
+        { bizno: '311-46-00378', name: '김인태', ceo: '김인태', addr: '인천광역시 부평구 안남로 272, 107동 1704호', bizType: '서비스업', bizClass: '운송', contact: '', contactPhone: '', email: 'test@example.com' },
+        { bizno: '107-81-78114', name: '(주)이상네트웍스', ceo: '조원표', addr: '서울특별시 마포구 월드컵북로58길 9', bizType: '정보통신업', bizClass: '소프트웨어 개발', contact: '송덕화 매니져', contactPhone: '02-1234-5678', email: 'test@example.com' },
+        { bizno: '843-22-01859', name: '조은지게차', ceo: '유영주', addr: '경기도 김포시 사우중로 5(사우동)', bizType: '건설업', bizClass: '중장비 임대', contact: '', contactPhone: '', email: 'test@example.com' },
+        { bizno: '406-05-25709', name: '스카이익스프레스', ceo: '안옥현', addr: '인천광역시 연수구 능허대로79번길 65', bizType: '운수업', bizClass: '택배', contact: '', contactPhone: '', email: 'test@example.com' }
     ];
 
     // 공급자 정보 (현재 테넌트의 바로빌 회원사 정보)
-    const FIXED_SUPPLIER = {
+    const INITIAL_SUPPLIER = {
         bizno: '{{ $barobillMember?->biz_no ?? "" }}',
         name: '{{ $barobillMember?->corp_name ?? $currentTenant?->company_name ?? "" }}',
         ceo: '{{ $barobillMember?->ceo_name ?? $currentTenant?->ceo_name ?? "" }}',
         addr: '{{ $barobillMember?->addr ?? $currentTenant?->address ?? "" }}',
+        bizType: '{{ $barobillMember?->biz_type ?? "" }}',
+        bizClass: '{{ $barobillMember?->biz_class ?? "" }}',
         contact: '{{ $barobillMember?->manager_name ?? "" }}',
+        contactPhone: '{{ $barobillMember?->manager_hp ?? "" }}',
         email: '{{ $barobillMember?->manager_email ?? $currentTenant?->email ?? "" }}'
     };
 
@@ -112,50 +117,73 @@
         return `${year}-${month}-${day}`;
     };
 
-    // StatCard Component
-    const StatCard = ({ title, value, subtext, icon }) => (
-        <div className="bg-white rounded-xl p-6 shadow-sm border border-stone-100 hover:shadow-md transition-shadow">
-            <div className="flex items-start justify-between mb-4">
-                <h3 className="text-sm font-medium text-stone-500">{title}</h3>
-                <div className="p-2 bg-blue-50 rounded-lg text-blue-600">
-                    {icon}
-                </div>
-            </div>
-            <div className="text-2xl font-bold text-stone-900 mb-1">{value}</div>
-            {subtext && <div className="text-xs text-stone-400">{subtext}</div>}
-        </div>
-    );
-
     // IssueForm Component
-    const IssueForm = ({ onIssue, onCancel }) => {
+    const IssueForm = ({ onIssue, onCancel, supplier }) => {
         const generateRandomData = () => {
-            const randomRecipient = RECIPIENT_COMPANIES[Math.floor(Math.random() * RECIPIENT_COMPANIES.length)];
-            const itemNames = ['시멘트 50kg', '철근 10mm', '타일 30x30', '도배지', '접착제', '페인트 18L', '유리 5mm', '목재 합판', '단열재', '방수재'];
-            const itemCount = Math.floor(Math.random() * 3) + 1;
-            const items = [];
-            for (let i = 0; i < itemCount; i++) {
-                const itemName = itemNames[Math.floor(Math.random() * itemNames.length)];
-                const qty = Math.floor(Math.random() * 100) + 1;
-                const unitPrice = Math.floor(Math.random() * 499000) + 1000;
-                items.push({ name: itemName, qty, unitPrice, vatType: 'vat' });
+            let items = [];
+            let supplyDate;
+
+            if (IS_TEST_MODE) {
+                // 테스트 모드: 랜덤 품목 데이터 생성
+                const itemNames = ['시멘트 50kg', '철근 10mm', '타일 30x30', '도배지', '접착제', '페인트 18L', '유리 5mm', '목재 합판', '단열재', '방수재'];
+                const itemCount = Math.floor(Math.random() * 3) + 1;
+                const randomDaysAgo = Math.floor(Math.random() * 30);
+                supplyDate = new Date();
+                supplyDate.setDate(supplyDate.getDate() - randomDaysAgo);
+                const testMonth = String(supplyDate.getMonth() + 1).padStart(2, '0');
+                for (let i = 0; i < itemCount; i++) {
+                    const itemName = itemNames[Math.floor(Math.random() * itemNames.length)];
+                    const qty = Math.floor(Math.random() * 100) + 1;
+                    const unitPrice = Math.floor(Math.random() * 499000) + 1000;
+                    const randomDay = String(Math.floor(Math.random() * 28) + 1).padStart(2, '0');
+                    items.push({ name: itemName, qty, unitPrice, vatType: 'vat', month: testMonth, day: randomDay });
+                }
+            } else {
+                // 운영 모드: 빈 품목 1건
+                supplyDate = new Date();
+                const defaultMonth = String(supplyDate.getMonth() + 1).padStart(2, '0');
+                items = [{ name: '', qty: 1, unitPrice: 0, vatType: 'vat', month: defaultMonth, day: '' }];
+            }
+
+            // 공급받는자: 테스트 모드에서만 샘플 데이터, 운영 모드에서는 비움
+            let recipientData = {
+                recipientBizno: '',
+                recipientName: '',
+                recipientCeo: '',
+                recipientAddr: '',
+                recipientBizType: '',
+                recipientBizClass: '',
+                recipientContact: '',
+                recipientContactPhone: '',
+                recipientEmail: '',
+            };
+
+            if (IS_TEST_MODE) {
+                const randomRecipient = RECIPIENT_COMPANIES[Math.floor(Math.random() * RECIPIENT_COMPANIES.length)];
+                recipientData = {
+                    recipientBizno: randomRecipient.bizno,
+                    recipientName: randomRecipient.name,
+                    recipientCeo: randomRecipient.ceo,
+                    recipientAddr: randomRecipient.addr,
+                    recipientBizType: randomRecipient.bizType || '',
+                    recipientBizClass: randomRecipient.bizClass || '',
+                    recipientContact: randomRecipient.contact || '홍길동',
+                    recipientContactPhone: randomRecipient.contactPhone || '',
+                    recipientEmail: randomRecipient.email,
+                };
             }
-            const randomDaysAgo = Math.floor(Math.random() * 30);
-            const supplyDate = new Date();
-            supplyDate.setDate(supplyDate.getDate() - randomDaysAgo);
 
             return {
-                supplierBizno: FIXED_SUPPLIER.bizno,
-                supplierName: FIXED_SUPPLIER.name,
-                supplierCeo: FIXED_SUPPLIER.ceo,
-                supplierAddr: FIXED_SUPPLIER.addr,
-                supplierContact: FIXED_SUPPLIER.contact,
-                supplierEmail: FIXED_SUPPLIER.email,
-                recipientBizno: randomRecipient.bizno,
-                recipientName: randomRecipient.name,
-                recipientCeo: randomRecipient.ceo,
-                recipientAddr: randomRecipient.addr,
-                recipientContact: randomRecipient.contact || '홍길동',
-                recipientEmail: randomRecipient.email,
+                supplierBizno: supplier.bizno,
+                supplierName: supplier.name,
+                supplierCeo: supplier.ceo,
+                supplierAddr: supplier.addr,
+                supplierBizType: supplier.bizType,
+                supplierBizClass: supplier.bizClass,
+                supplierContact: supplier.contact,
+                supplierContactPhone: supplier.contactPhone,
+                supplierEmail: supplier.email,
+                ...recipientData,
                 supplyDate: formatLocalDate(supplyDate),
                 items,
                 memo: ''
@@ -166,7 +194,8 @@
         const [isSubmitting, setIsSubmitting] = useState(false);
 
         const handleAddItem = () => {
-            setFormData({ ...formData, items: [...formData.items, { name: '', qty: 1, unitPrice: 0, vatType: 'vat' }] });
+            const currentMonth = formData.supplyDate ? formData.supplyDate.substring(5, 7) : String(new Date().getMonth() + 1).padStart(2, '0');
+            setFormData({ ...formData, items: [...formData.items, { name: '', qty: 1, unitPrice: 0, vatType: 'vat', month: currentMonth, day: '' }] });
         };
 
         const handleItemChange = (index, field, value) => {
@@ -201,64 +230,186 @@
             setFormData(generateRandomData());
         };
 
+        // 테이블 셀 스타일
+        const thStyleRed = "px-3 py-2.5 bg-red-50 text-red-600 font-medium text-center text-xs border border-gray-200 whitespace-nowrap";
+        const thStyleBlue = "px-3 py-2.5 bg-blue-50 text-blue-600 font-medium text-center text-xs border border-gray-200 whitespace-nowrap";
+        const tdStyle = "px-2 py-1.5 border border-gray-200";
+        const inputReadonly = "w-full px-2 py-1.5 text-sm bg-gray-50 border-0 outline-none text-gray-700";
+        const inputEditable = "w-full px-2 py-1.5 text-sm bg-white border-0 outline-none focus:ring-2 focus:ring-blue-400 rounded";
+
         return (
             <form onSubmit={handleSubmit} className="space-y-5">
-                {/* 공급자 정보 */}
-                <div className="bg-stone-50 rounded-lg p-4 border border-stone-200">
-                    <h4 className="text-xs font-semibold text-stone-500 uppercase tracking-wide mb-3">공급자 정보</h4>
-                    <div className="grid grid-cols-12 gap-3">
-                        <div className="col-span-2">
-                            <label className="block text-xs font-medium text-stone-500 mb-1">사업자번호</label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm bg-white outline-none" value={formData.supplierBizno} readOnly />
+                {/* 공급자 / 공급받는자 좌우 배치 */}
+                <div className="border border-gray-300 rounded-lg overflow-hidden">
+                    <div className="grid grid-cols-1 lg:grid-cols-2">
+                        {/* === 공급자 (왼쪽 - 분홍색) === */}
+                        <div className="border-r border-gray-300">
+                            <table className="w-full text-sm" style=@{{tableLayout:'fixed'}}>
+                                <colgroup>
+                                    <col style=@{{width:'5%'}} />
+                                    <col style=@{{width:'11%'}} />
+                                    <col style=@{{width:'39%'}} />
+                                    <col style=@{{width:'11%'}} />
+                                    <col style=@{{width:'34%'}} />
+                                </colgroup>
+                                <tbody>
+                                    {/* 등록번호 / 종사업장 */}
+                                    <tr>
+                                        <td className="px-1 py-2.5 bg-red-100 text-red-700 font-bold text-center border border-gray-200 align-middle" rowSpan="6" style=@{{writingMode:'vertical-rl', textOrientation:'upright', letterSpacing:'0.15em', fontSize:'13px'}}>
+                                            공급자
+                                        </td>
+                                        <td className={thStyleRed}>등록번호</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputReadonly} value={formData.supplierBizno} readOnly />
+                                        </td>
+                                        <td className={thStyleRed}>종사업장</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputReadonly} readOnly />
+                                        </td>
+                                    </tr>
+                                    {/* 상호 / 성명 */}
+                                    <tr>
+                                        <td className={thStyleRed}>상호</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputReadonly} value={formData.supplierName} readOnly />
+                                        </td>
+                                        <td className={thStyleRed}>성명</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputReadonly} value={formData.supplierCeo} readOnly />
+                                        </td>
+                                    </tr>
+                                    {/* 사업장주소 */}
+                                    <tr>
+                                        <td className={thStyleRed}>사업장<br/>주소</td>
+                                        <td colSpan="3" className={tdStyle}>
+                                            <input type="text" className={inputReadonly} value={formData.supplierAddr} readOnly />
+                                        </td>
+                                    </tr>
+                                    {/* 업태 / 종목 */}
+                                    <tr>
+                                        <td className={thStyleRed}>업태</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputReadonly} value={formData.supplierBizType} readOnly />
+                                        </td>
+                                        <td className={thStyleRed}>종목</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputReadonly} value={formData.supplierBizClass} readOnly />
+                                        </td>
+                                    </tr>
+                                    {/* 담당자 / 연락처 */}
+                                    <tr>
+                                        <td className={thStyleRed}>담당자</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputReadonly} value={formData.supplierContact} readOnly />
+                                        </td>
+                                        <td className={thStyleRed}>연락처</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputReadonly} value={formData.supplierContactPhone} readOnly />
+                                        </td>
+                                    </tr>
+                                    {/* 이메일 */}
+                                    <tr>
+                                        <td className={thStyleRed}>이메일</td>
+                                        <td colSpan="3" className={tdStyle}>
+                                            <input type="email" className={inputReadonly} value={formData.supplierEmail} readOnly />
+                                        </td>
+                                    </tr>
+                                </tbody>
+                            </table>
                         </div>
-                        <div className="col-span-4">
-                            <label className="block text-xs font-medium text-stone-500 mb-1">상호</label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm bg-white outline-none" value={formData.supplierName} readOnly />
-                        </div>
-                        <div className="col-span-2">
-                            <label className="block text-xs font-medium text-stone-500 mb-1">대표자</label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm bg-white outline-none" value={formData.supplierCeo} readOnly />
-                        </div>
-                        <div className="col-span-4">
-                            <label className="block text-xs font-medium text-stone-500 mb-1">주소</label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm bg-white outline-none" value={formData.supplierAddr} readOnly />
+
+                        {/* === 공급받는자 (오른쪽 - 파란색) === */}
+                        <div>
+                            <table className="w-full text-sm" style=@{{tableLayout:'fixed'}}>
+                                <colgroup>
+                                    <col style=@{{width:'5%'}} />
+                                    <col style=@{{width:'11%'}} />
+                                    <col style=@{{width:'39%'}} />
+                                    <col style=@{{width:'11%'}} />
+                                    <col style=@{{width:'34%'}} />
+                                </colgroup>
+                                <tbody>
+                                    {/* 등록번호 / 종사업장 */}
+                                    <tr>
+                                        <td className="px-1 py-2.5 bg-blue-100 text-blue-700 font-bold text-center border border-gray-200 align-middle" rowSpan="6" style=@{{writingMode:'vertical-rl', textOrientation:'upright', letterSpacing:'0.1em', fontSize:'12px'}}>
+                                            공급받는자
+                                        </td>
+                                        <td className={thStyleBlue}>등록번호</td>
+                                        <td className={tdStyle}>
+                                            <div className="flex gap-1">
+                                                <input type="text" className={inputEditable + " flex-1"} placeholder="000-00-00000" value={formData.recipientBizno} onChange={(e) => setFormData({ ...formData, recipientBizno: e.target.value })} required />
+                                                <button type="button" className="px-2 py-1 bg-blue-500 text-white text-xs font-medium rounded hover:bg-blue-600 transition-colors whitespace-nowrap flex-shrink-0">검색</button>
+                                            </div>
+                                        </td>
+                                        <td className={thStyleBlue}>종사업장</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputEditable} />
+                                        </td>
+                                    </tr>
+                                    {/* 상호 / 성명 */}
+                                    <tr>
+                                        <td className={thStyleBlue}>상호</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputEditable} value={formData.recipientName} onChange={(e) => setFormData({ ...formData, recipientName: e.target.value })} required />
+                                        </td>
+                                        <td className={thStyleBlue}>성명</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputEditable} value={formData.recipientCeo} onChange={(e) => setFormData({ ...formData, recipientCeo: e.target.value })} />
+                                        </td>
+                                    </tr>
+                                    {/* 사업장주소 */}
+                                    <tr>
+                                        <td className={thStyleBlue}>사업장<br/>주소</td>
+                                        <td colSpan="3" className={tdStyle}>
+                                            <input type="text" className={inputEditable} value={formData.recipientAddr} onChange={(e) => setFormData({ ...formData, recipientAddr: e.target.value })} required />
+                                        </td>
+                                    </tr>
+                                    {/* 업태 / 종목 */}
+                                    <tr>
+                                        <td className={thStyleBlue}>업태</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputEditable} value={formData.recipientBizType} onChange={(e) => setFormData({ ...formData, recipientBizType: e.target.value })} />
+                                        </td>
+                                        <td className={thStyleBlue}>종목</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputEditable} value={formData.recipientBizClass} onChange={(e) => setFormData({ ...formData, recipientBizClass: e.target.value })} />
+                                        </td>
+                                    </tr>
+                                    {/* 담당자 / 연락처 */}
+                                    <tr>
+                                        <td className={thStyleBlue}>담당자</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputEditable} value={formData.recipientContact} onChange={(e) => setFormData({ ...formData, recipientContact: e.target.value })} />
+                                        </td>
+                                        <td className={thStyleBlue}>연락처</td>
+                                        <td className={tdStyle}>
+                                            <input type="text" className={inputEditable} value={formData.recipientContactPhone || ''} onChange={(e) => setFormData({ ...formData, recipientContactPhone: e.target.value })} />
+                                        </td>
+                                    </tr>
+                                    {/* 이메일 */}
+                                    <tr>
+                                        <td className={thStyleBlue}>
+                                            <div className="flex items-center justify-center gap-0.5">
+                                                <svg className="w-3.5 h-3.5 text-blue-400" fill="currentColor" viewBox="0 0 20 20">
+                                                    <path fillRule="evenodd" d="M18 10a8 8 0 11-16 0 8 8 0 0116 0zm-8-3a1 1 0 00-.867.5 1 1 0 11-1.731-1A3 3 0 0113 8a3.001 3.001 0 01-2 2.83V11a1 1 0 11-2 0v-1a1 1 0 011-1 1 1 0 100-2zm0 8a1 1 0 100-2 1 1 0 000 2z" clipRule="evenodd" />
+                                                </svg>
+                                                이메일
+                                            </div>
+                                        </td>
+                                        <td colSpan="3" className={tdStyle}>
+                                            <input type="email" className={inputEditable} placeholder="세금계산서 수신 이메일" value={formData.recipientEmail} onChange={(e) => setFormData({ ...formData, recipientEmail: e.target.value })} required />
+                                        </td>
+                                    </tr>
+                                </tbody>
+                            </table>
                         </div>
                     </div>
                 </div>
 
-                {/* 공급받는자 정보 */}
-                <div className="bg-blue-50/50 rounded-lg p-4 border border-blue-100">
-                    <h4 className="text-xs font-semibold text-blue-600 uppercase tracking-wide mb-3">공급받는자 정보</h4>
-                    <div className="grid grid-cols-12 gap-3">
-                        <div className="col-span-2">
-                            <label className="block text-xs font-medium text-stone-600 mb-1">사업자번호 <span className="text-red-500">*</span></label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientBizno} onChange={(e) => setFormData({ ...formData, recipientBizno: e.target.value })} required />
-                        </div>
-                        <div className="col-span-4">
-                            <label className="block text-xs font-medium text-stone-600 mb-1">상호 <span className="text-red-500">*</span></label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientName} onChange={(e) => setFormData({ ...formData, recipientName: e.target.value })} required />
-                        </div>
-                        <div className="col-span-2">
-                            <label className="block text-xs font-medium text-stone-600 mb-1">대표자</label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientCeo} onChange={(e) => setFormData({ ...formData, recipientCeo: e.target.value })} />
-                        </div>
-                        <div className="col-span-4">
-                            <label className="block text-xs font-medium text-stone-600 mb-1">주소 <span className="text-red-500">*</span></label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientAddr} onChange={(e) => setFormData({ ...formData, recipientAddr: e.target.value })} required />
-                        </div>
-                        <div className="col-span-2">
-                            <label className="block text-xs font-medium text-stone-600 mb-1">담당자</label>
-                            <input type="text" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientContact} onChange={(e) => setFormData({ ...formData, recipientContact: e.target.value })} />
-                        </div>
-                        <div className="col-span-3">
-                            <label className="block text-xs font-medium text-stone-600 mb-1">이메일 <span className="text-red-500">*</span></label>
-                            <input type="email" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientEmail} onChange={(e) => setFormData({ ...formData, recipientEmail: e.target.value })} required />
-                        </div>
-                        <div className="col-span-2">
-                            <label className="block text-xs font-medium text-stone-600 mb-1">작성일자</label>
-                            <input type="date" className="w-full rounded border-stone-200 border px-2.5 py-2 text-sm focus:ring-2 focus:ring-blue-500 outline-none" value={formData.supplyDate} onChange={(e) => setFormData({ ...formData, supplyDate: e.target.value })} required />
-                        </div>
-                    </div>
+                {/* 작성일자 */}
+                <div className="flex items-center gap-3">
+                    <label className="text-sm font-medium text-stone-600">작성일자</label>
+                    <input type="date" className="rounded-lg border-stone-200 border px-3 py-2 text-sm focus:ring-2 focus:ring-blue-500 outline-none" value={formData.supplyDate} onChange={(e) => setFormData({ ...formData, supplyDate: e.target.value })} required />
                 </div>
 
                 <div>
@@ -272,7 +423,9 @@
                     <div className="border border-stone-200 rounded-lg overflow-hidden">
                         <table className="w-full text-sm" style=@{{tableLayout: 'fixed'}}>
                             <colgroup>
-                                <col style=@{{width: '30%'}} />
+                                <col style=@{{width: '45px'}} />
+                                <col style=@{{width: '45px'}} />
+                                <col style=@{{width: '28%'}} />
                                 <col style=@{{width: '60px'}} />
                                 <col style=@{{width: '100px'}} />
                                 <col style=@{{width: '12%'}} />
@@ -283,6 +436,8 @@
                             </colgroup>
                             <thead className="bg-stone-100 border-b border-stone-200">
                                 <tr>
+                                    <th className="px-1 py-2.5 text-center font-medium text-stone-700">월</th>
+                                    <th className="px-1 py-2.5 text-center font-medium text-stone-700">일</th>
                                     <th className="px-3 py-2.5 text-left font-medium text-stone-700">품목명</th>
                                     <th className="px-2 py-2.5 text-right font-medium text-stone-700">수량</th>
                                     <th className="px-2 py-2.5 text-right font-medium text-stone-700">단가</th>
@@ -306,6 +461,12 @@
 
                                     return (
                                         <tr key={index} className="hover:bg-stone-50">
+                                            <td className="px-1 py-2">
+                                                <input type="text" className="w-full rounded border-stone-200 border px-1 py-1.5 text-sm text-center focus:ring-2 focus:ring-blue-500 outline-none" maxLength={2} placeholder="월" value={item.month || ''} onChange={(e) => { const v = e.target.value.replace(/[^0-9]/g, ''); handleItemChange(index, 'month', v); }} />
+                                            </td>
+                                            <td className="px-1 py-2">
+                                                <input type="text" className="w-full rounded border-stone-200 border px-1 py-1.5 text-sm text-center focus:ring-2 focus:ring-blue-500 outline-none" maxLength={2} placeholder="일" value={item.day || ''} onChange={(e) => { const v = e.target.value.replace(/[^0-9]/g, ''); handleItemChange(index, 'day', v); }} />
+                                            </td>
                                             <td className="px-2 py-2">
                                                 <input type="text" className="w-full rounded border-stone-200 border px-2 py-1.5 text-sm focus:ring-2 focus:ring-blue-500 outline-none" placeholder="품목명 입력" value={item.name} onChange={(e) => handleItemChange(index, 'name', e.target.value)} required />
                                             </td>
@@ -344,7 +505,7 @@
                             </tbody>
                             <tfoot className="bg-stone-100 border-t-2 border-stone-300">
                                 <tr>
-                                    <td colSpan="3" className="px-3 py-3 text-right font-bold text-stone-700">합계</td>
+                                    <td colSpan="5" className="px-3 py-3 text-right font-bold text-stone-700">합계</td>
                                     <td className="px-3 py-3 text-right font-bold text-stone-800">
                                         {formData.items.reduce((sum, item) => sum + (item.qty * item.unitPrice), 0).toLocaleString()}
                                     </td>
@@ -412,8 +573,8 @@
     };
 
     // InvoiceList Component
-    const InvoiceList = ({ invoices, onViewDetail, onCheckStatus, onDelete, dateFrom, dateTo, onDateFromChange, onDateToChange, onThisMonth, onLastMonth, totalCount, sortColumn, sortDirection, onSort }) => {
-        const formatCurrency = (val) => new Intl.NumberFormat('ko-KR', { style: 'currency', currency: 'KRW' }).format(val);
+    const InvoiceList = ({ invoices, onViewDetail, onCheckStatus, onDelete, filters, updateFilter, onSearch, totalCount }) => {
+        const formatCurrency = (val) => new Intl.NumberFormat('ko-KR').format(val);
         const formatDate = (date) => new Date(date).toLocaleDateString('ko-KR');
 
         const getStatusBadge = (status) => {
@@ -427,130 +588,159 @@
             return <span className={`inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium ${config.bg} ${config.text}`}>{config.label}</span>;
         };
 
-        // 정렬 아이콘
-        const SortIcon = ({ column }) => {
-            if (sortColumn !== column) {
-                return (
-                    <svg className="w-4 h-4 ml-1 text-stone-300" fill="none" stroke="currentColor" viewBox="0 0 24 24">
-                        <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M7 16V4m0 0L3 8m4-4l4 4m6 0v12m0 0l4-4m-4 4l-4-4" />
-                    </svg>
-                );
+        // 기간 빠른 설정
+        const setQuickDate = (offset) => {
+            const now = new Date();
+            let from, to;
+            if (offset === '1w') {
+                from = new Date(now); from.setDate(from.getDate() - 7);
+                to = now;
+            } else if (offset === '1m') {
+                from = new Date(now.getFullYear(), now.getMonth(), 1);
+                to = new Date(now.getFullYear(), now.getMonth() + 1, 0);
+            } else if (offset === '3m') {
+                from = new Date(now.getFullYear(), now.getMonth() - 2, 1);
+                to = new Date(now.getFullYear(), now.getMonth() + 1, 0);
             }
-            return sortDirection === 'asc' ? (
-                <svg className="w-4 h-4 ml-1 text-blue-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
-                    <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M5 15l7-7 7 7" />
-                </svg>
-            ) : (
-                <svg className="w-4 h-4 ml-1 text-blue-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
-                    <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M19 9l-7 7-7-7" />
-                </svg>
-            );
+            updateFilter('dateFrom', formatLocalDate(from));
+            updateFilter('dateTo', formatLocalDate(to));
         };
 
-        // 정렬 가능한 헤더 컴포넌트
-        const SortableHeader = ({ column, children, className = '' }) => (
-            <th
-                className={`px-6 py-4 bg-stone-50 cursor-pointer hover:bg-stone-100 transition-colors select-none ${className}`}
-                onClick={() => onSort(column)}
-            >
-                <div className="flex items-center">
-                    {children}
-                    <SortIcon column={column} />
-                </div>
-            </th>
-        );
+        // 스타일
+        const labelCell = "px-3 py-2.5 bg-stone-50 text-stone-600 text-xs font-semibold whitespace-nowrap border border-stone-200 text-right";
+        const valueCell = "px-2 py-1.5 border border-stone-200";
+        const inputSm = "w-full px-2 py-1.5 text-sm border-0 outline-none bg-transparent focus:ring-0";
+        const selectSm = "px-3 pr-8 py-1.5 text-sm border border-stone-200 rounded outline-none bg-white focus:ring-2 focus:ring-blue-400 appearance-none bg-[url('data:image/svg+xml;charset=UTF-8,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%2212%22%20height%3D%2212%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22%23666%22%20stroke-width%3D%222%22%3E%3Cpath%20d%3D%22M6%209l6%206%206-6%22%2F%3E%3C%2Fsvg%3E')] bg-no-repeat bg-[right_0.5rem_center]";
+        const quickBtn = "px-2.5 py-1 text-xs font-medium border border-stone-300 rounded hover:bg-stone-100 transition-colors";
 
         return (
-            <div className="bg-white rounded-xl shadow-sm border border-stone-100 overflow-hidden">
-                <div className="p-6 border-b border-stone-100">
-                    <div className="flex flex-col lg:flex-row lg:items-center lg:justify-between gap-4">
-                        <h2 className="text-lg font-bold text-stone-900">발행 내역</h2>
-                        {/* 기간 조회 필터 */}
-                        <div className="flex flex-wrap items-center gap-3">
-                            <div className="flex items-center gap-2">
-                                <label className="text-sm text-stone-500">기간</label>
-                                <input
-                                    type="date"
-                                    value={dateFrom}
-                                    onChange={(e) => onDateFromChange(e.target.value)}
-                                    className="rounded-lg border border-stone-200 px-3 py-1.5 text-sm focus:ring-2 focus:ring-blue-500 outline-none"
-                                />
-                                <span className="text-stone-400">~</span>
-                                <input
-                                    type="date"
-                                    value={dateTo}
-                                    onChange={(e) => onDateToChange(e.target.value)}
-                                    className="rounded-lg border border-stone-200 px-3 py-1.5 text-sm focus:ring-2 focus:ring-blue-500 outline-none"
-                                />
-                            </div>
-                            <div className="flex items-center gap-2">
-                                <button
-                                    onClick={onThisMonth}
-                                    className="px-3 py-1.5 text-sm bg-blue-50 text-blue-600 rounded-lg hover:bg-blue-100 transition-colors font-medium"
-                                >
-                                    이번 달
-                                </button>
-                                <button
-                                    onClick={onLastMonth}
-                                    className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-stone-200 transition-colors font-medium"
-                                >
-                                    지난달
-                                </button>
-                            </div>
-                            <span className="text-sm text-stone-500 ml-2">
-                                조회: <span className="font-semibold text-stone-700">{invoices.length}</span>건
-                                {totalCount !== invoices.length && (
-                                    <span className="text-stone-400"> / 전체 {totalCount}건</span>
-                                )}
-                            </span>
-                        </div>
-                    </div>
-                </div>
-                <div className="overflow-x-auto" style={ {maxHeight: '500px', overflowY: 'auto'} }>
-                    <table className="w-full text-left text-sm text-stone-600">
-                        <thead className="bg-stone-50 text-xs uppercase font-medium text-stone-500 sticky top-0">
+            <div className="space-y-4">
+                {/* 검색 조건 패널 */}
+                <div className="bg-white rounded-lg border border-stone-300 overflow-hidden">
+                    <table className="w-full text-sm">
+                        <tbody>
+                            {/* Row 1: 조회기간 */}
                             <tr>
-                                <th className="px-6 py-4 bg-stone-50">발행번호</th>
-                                <SortableHeader column="recipientName">공급받는자</SortableHeader>
-                                <SortableHeader column="supplyDate">작성일자</SortableHeader>
-                                <th className="px-6 py-4 bg-stone-50">전송일자</th>
-                                <th className="px-6 py-4 bg-stone-50">공급가액</th>
-                                <th className="px-6 py-4 bg-stone-50">부가세</th>
-                                <th className="px-6 py-4 bg-stone-50">합계</th>
-                                <th className="px-6 py-4 bg-stone-50">상태</th>
-                                <th className="px-6 py-4 text-right bg-stone-50">작업</th>
+                                <td className={labelCell} style=@{{width:'90px'}}>
+                                    <span className="text-red-500 mr-0.5">*</span>조회기간
+                                </td>
+                                <td className={valueCell}>
+                                    <div className="flex items-center gap-2 flex-wrap">
+                                        <select value={filters.dateType} onChange={e => updateFilter('dateType', e.target.value)} className={selectSm}>
+                                            <option value="supplyDate">작성일자</option>
+                                            <option value="sentAt">전송일자</option>
+                                        </select>
+                                        <input type="date" value={filters.dateFrom} onChange={e => updateFilter('dateFrom', e.target.value)} className={selectSm} />
+                                        <span className="text-stone-400 text-xs">~</span>
+                                        <input type="date" value={filters.dateTo} onChange={e => updateFilter('dateTo', e.target.value)} className={selectSm} />
+                                        <button type="button" onClick={() => setQuickDate('1w')} className={quickBtn}>1주일</button>
+                                        <button type="button" onClick={() => setQuickDate('1m')} className={quickBtn}>1개월</button>
+                                        <button type="button" onClick={() => setQuickDate('3m')} className={quickBtn}>3개월</button>
+                                    </div>
+                                </td>
+                                <td rowSpan="3" className="border border-stone-200 px-4 align-middle text-center" style=@{{width:'100px'}}>
+                                    <button type="button" onClick={onSearch} className="w-full px-5 py-6 bg-blue-600 text-white text-sm font-bold rounded hover:bg-blue-700 transition-colors whitespace-nowrap">
+                                        조회
+                                    </button>
+                                </td>
+                            </tr>
+                            {/* Row 2: 사업자등록번호 / 상호 */}
+                            <tr>
+                                <td className={labelCell}>사업자번호</td>
+                                <td className={valueCell}>
+                                    <div className="flex items-center gap-3 flex-wrap">
+                                        <input type="text" placeholder="사업자등록번호" value={filters.bizNo} onChange={e => updateFilter('bizNo', e.target.value)} className={`${inputSm} max-w-[180px] border border-stone-200 rounded`} />
+                                        <span className="text-stone-300">|</span>
+                                        <span className="text-xs font-medium text-stone-500">상호</span>
+                                        <input type="text" placeholder="상호명 검색" value={filters.companyName} onChange={e => updateFilter('companyName', e.target.value)} className={`${inputSm} max-w-[180px] border border-stone-200 rounded`} />
+                                    </div>
+                                </td>
+                            </tr>
+                            {/* Row 3: 상태 / 정렬 / 조회건수 */}
+                            <tr>
+                                <td className={labelCell}>조건</td>
+                                <td className={valueCell}>
+                                    <div className="flex items-center gap-3 flex-wrap">
+                                        <span className="text-xs font-medium text-stone-500">상태</span>
+                                        <select value={filters.status} onChange={e => updateFilter('status', e.target.value)} className={selectSm}>
+                                            <option value="">-전체-</option>
+                                            <option value="draft">작성중</option>
+                                            <option value="issued">발행완료</option>
+                                            <option value="sent">국세청 전송완료</option>
+                                            <option value="cancelled">취소됨</option>
+                                        </select>
+                                        <span className="text-stone-300">|</span>
+                                        <span className="text-xs font-medium text-stone-500">정렬</span>
+                                        <select value={filters.sortColumn} onChange={e => updateFilter('sortColumn', e.target.value)} className={selectSm}>
+                                            <option value="supplyDate">작성일자</option>
+                                            <option value="sentAt">전송일자</option>
+                                            <option value="recipientName">공급받는자</option>
+                                            <option value="total">합계금액</option>
+                                        </select>
+                                        <select value={filters.sortDirection} onChange={e => updateFilter('sortDirection', e.target.value)} className={selectSm}>
+                                            <option value="desc">내림차순</option>
+                                            <option value="asc">오름차순</option>
+                                        </select>
+                                        <span className="text-stone-300 ml-auto">|</span>
+                                        <span className="text-sm text-stone-500">
+                                            조회 <span className="font-bold text-stone-800">{invoices.length}</span>건
+                                            {totalCount !== invoices.length && <span className="text-stone-400"> / 전체 {totalCount}건</span>}
+                                        </span>
+                                    </div>
+                                </td>
                             </tr>
-                        </thead>
-                        <tbody className="divide-y divide-stone-100">
-                            {invoices.length === 0 ? (
-                                <tr><td colSpan="9" className="px-6 py-8 text-center text-stone-400">해당 기간에 발행된 세금계산서가 없습니다.</td></tr>
-                            ) : (
-                                invoices.map((invoice) => (
-                                    <tr key={invoice.id} className="hover:bg-stone-50 transition-colors cursor-pointer" onClick={() => onViewDetail(invoice)}>
-                                        <td className="px-6 py-4 font-medium text-stone-900">{invoice.issueKey || invoice.id}</td>
-                                        <td className="px-6 py-4">{invoice.recipientName}</td>
-                                        <td className="px-6 py-4">{formatDate(invoice.supplyDate)}</td>
-                                        <td className="px-6 py-4">{invoice.sentAt ? formatDate(invoice.sentAt) : <span className="text-stone-300">-</span>}</td>
-                                        <td className="px-6 py-4">{formatCurrency(invoice.totalSupplyAmt)}</td>
-                                        <td className="px-6 py-4">{formatCurrency(invoice.totalVat)}</td>
-                                        <td className="px-6 py-4 font-bold text-stone-900">{formatCurrency(invoice.total)}</td>
-                                        <td className="px-6 py-4">{getStatusBadge(invoice.status)}</td>
-                                        <td className="px-6 py-4 text-right" onClick={(e) => e.stopPropagation()}>
-                                            <div className="flex items-center justify-end gap-2">
-                                                {invoice.status === 'issued' && (
-                                                    <button onClick={() => onCheckStatus(invoice.id)} className="text-blue-600 hover:text-blue-700 text-xs font-medium px-2 py-1 rounded hover:bg-blue-50 transition-colors">전송</button>
-                                                )}
-                                                <button onClick={() => onDelete(invoice.id)} className="text-red-400 hover:text-red-600 p-1.5 rounded hover:bg-red-50 transition-colors" title="삭제">
-                                                    <svg className="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16"/></svg>
-                                                </button>
-                                            </div>
-                                        </td>
-                                    </tr>
-                                ))
-                            )}
                         </tbody>
                     </table>
                 </div>
+
+                {/* 테이블 */}
+                <div className="bg-white rounded-lg border border-stone-200 overflow-hidden">
+                    <div className="overflow-x-auto" style=@{{maxHeight: '500px', overflowY: 'auto'}}>
+                        <table className="w-full text-left text-sm text-stone-600">
+                            <thead className="bg-stone-50 text-xs font-medium text-stone-500 sticky top-0 border-b border-stone-200">
+                                <tr>
+                                    <th className="px-4 py-3 bg-stone-50">발행번호</th>
+                                    <th className="px-4 py-3 bg-stone-50">공급받는자</th>
+                                    <th className="px-4 py-3 bg-stone-50">작성일자</th>
+                                    <th className="px-4 py-3 bg-stone-50">전송일자</th>
+                                    <th className="px-4 py-3 bg-stone-50 text-right">공급가액</th>
+                                    <th className="px-4 py-3 bg-stone-50 text-right">세액</th>
+                                    <th className="px-4 py-3 bg-stone-50 text-right">합계금액</th>
+                                    <th className="px-4 py-3 bg-stone-50 text-center">상태</th>
+                                    <th className="px-4 py-3 bg-stone-50 text-center">작업</th>
+                                </tr>
+                            </thead>
+                            <tbody className="divide-y divide-stone-100">
+                                {invoices.length === 0 ? (
+                                    <tr><td colSpan="9" className="px-6 py-8 text-center text-stone-400">해당 조건에 맞는 세금계산서가 없습니다.</td></tr>
+                                ) : (
+                                    invoices.map((invoice) => (
+                                        <tr key={invoice.id} className="hover:bg-blue-50/50 transition-colors cursor-pointer" onClick={() => onViewDetail(invoice)}>
+                                            <td className="px-4 py-3 font-medium text-stone-900 text-xs">{invoice.issueKey || invoice.id}</td>
+                                            <td className="px-4 py-3">{invoice.recipientName}</td>
+                                            <td className="px-4 py-3 text-stone-500">{formatDate(invoice.supplyDate)}</td>
+                                            <td className="px-4 py-3 text-stone-500">{invoice.sentAt ? formatDate(invoice.sentAt) : <span className="text-stone-300">-</span>}</td>
+                                            <td className="px-4 py-3 text-right tabular-nums">{formatCurrency(invoice.totalSupplyAmt)}</td>
+                                            <td className="px-4 py-3 text-right tabular-nums">{formatCurrency(invoice.totalVat)}</td>
+                                            <td className="px-4 py-3 text-right font-bold text-stone-900 tabular-nums">{formatCurrency(invoice.total)}</td>
+                                            <td className="px-4 py-3 text-center">{getStatusBadge(invoice.status)}</td>
+                                            <td className="px-4 py-3 text-center" onClick={e => e.stopPropagation()}>
+                                                <div className="flex items-center justify-center gap-1">
+                                                    {invoice.status === 'issued' && (
+                                                        <button onClick={() => onCheckStatus(invoice.id)} className="text-blue-600 hover:text-blue-700 text-xs font-medium px-2 py-1 rounded hover:bg-blue-50 transition-colors">전송</button>
+                                                    )}
+                                                    <button onClick={() => onDelete(invoice.id)} className="text-red-400 hover:text-red-600 p-1 rounded hover:bg-red-50 transition-colors" title="삭제">
+                                                        <svg className="w-3.5 h-3.5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16"/></svg>
+                                                    </button>
+                                                </div>
+                                            </td>
+                                        </tr>
+                                    ))
+                                )}
+                            </tbody>
+                        </table>
+                    </div>
+                </div>
             </div>
         );
     };
@@ -602,6 +792,7 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                                 <table className="w-full text-sm">
                                     <thead className="bg-stone-50">
                                         <tr>
+                                            <th className="px-2 py-2 text-center">월/일</th>
                                             <th className="px-4 py-2 text-left">품목명</th>
                                             <th className="px-4 py-2 text-right">수량</th>
                                             <th className="px-4 py-2 text-right">단가</th>
@@ -612,6 +803,7 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                                     <tbody className="divide-y divide-stone-100">
                                         {invoice.items?.map((item, index) => (
                                             <tr key={index}>
+                                                <td className="px-2 py-2 text-center text-stone-500">{item.month && item.day ? `${item.month}/${item.day}` : '-'}</td>
                                                 <td className="px-4 py-2">{item.name}</td>
                                                 <td className="px-4 py-2 text-right">{item.qty}</td>
                                                 <td className="px-4 py-2 text-right">{formatCurrency(item.unitPrice)}</td>
@@ -622,12 +814,12 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                                     </tbody>
                                     <tfoot className="bg-stone-50 border-t-2 border-stone-200">
                                         <tr>
-                                            <td colSpan="3" className="px-4 py-2 font-bold text-right">합계</td>
+                                            <td colSpan="4" className="px-4 py-2 font-bold text-right">합계</td>
                                             <td className="px-4 py-2 font-bold text-right">{formatCurrency(invoice.totalSupplyAmt)}</td>
                                             <td className="px-4 py-2 font-bold text-right">{formatCurrency(invoice.totalVat)}</td>
                                         </tr>
                                         <tr>
-                                            <td colSpan="4" className="px-4 py-2 font-bold text-right">총 합계</td>
+                                            <td colSpan="5" className="px-4 py-2 font-bold text-right">총 합계</td>
                                             <td className="px-4 py-2 font-bold text-right text-blue-600">{formatCurrency(invoice.total)}</td>
                                         </tr>
                                     </tfoot>
@@ -649,6 +841,127 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
         );
     };
 
+    // SupplierSettingsModal Component
+    const SupplierSettingsModal = ({ supplier, onClose, onSaved }) => {
+        const [form, setForm] = useState({
+            corp_name: supplier.name || '',
+            ceo_name: supplier.ceo || '',
+            addr: supplier.addr || '',
+            biz_type: supplier.bizType || '',
+            biz_class: supplier.bizClass || '',
+            manager_name: supplier.contact || '',
+            manager_hp: supplier.contactPhone || '',
+            manager_email: supplier.email || '',
+        });
+        const [saving, setSaving] = useState(false);
+        const [error, setError] = useState('');
+
+        const handleChange = (field, value) => {
+            setForm(prev => ({ ...prev, [field]: value }));
+        };
+
+        const handleSubmit = async (e) => {
+            e.preventDefault();
+            setSaving(true);
+            setError('');
+            try {
+                const response = await fetch(API.supplierUpdate, {
+                    method: 'POST',
+                    headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': CSRF_TOKEN },
+                    body: JSON.stringify(form),
+                });
+                const result = await response.json();
+                if (result.success) {
+                    onSaved(result.supplier);
+                    onClose();
+                } else {
+                    setError(result.error || '저장에 실패했습니다.');
+                }
+            } catch (err) {
+                setError('저장 중 오류가 발생했습니다: ' + err.message);
+            } finally {
+                setSaving(false);
+            }
+        };
+
+        const labelClass = "block text-sm font-medium text-stone-700 mb-1";
+        const inputClass = "w-full rounded-lg border border-stone-300 px-3 py-2 text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500 outline-none";
+        const readonlyClass = "w-full rounded-lg border border-stone-200 bg-stone-50 px-3 py-2 text-sm text-stone-500";
+
+        return (
+            <div className="fixed inset-0 z-50 flex items-center justify-center p-4 bg-black/50 backdrop-blur-sm" onClick={onClose}>
+                <div className="bg-white rounded-2xl shadow-2xl w-full max-w-lg overflow-hidden" onClick={e => e.stopPropagation()}>
+                    <div className="p-5 border-b border-stone-100 flex justify-between items-center bg-stone-50">
+                        <div>
+                            <h3 className="text-lg font-bold text-stone-900">공급자 기초정보 설정</h3>
+                            <p className="text-xs text-stone-500 mt-0.5">세금계산서 발행 시 사용되는 공급자 정보입니다</p>
+                        </div>
+                        <button onClick={onClose} className="p-2 hover:bg-stone-200 rounded-full transition-colors">
+                            <svg className="w-5 h-5 text-stone-500" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M6 18L18 6M6 6l12 12"/></svg>
+                        </button>
+                    </div>
+                    <form onSubmit={handleSubmit} className="p-5 space-y-4 max-h-[70vh] overflow-y-auto">
+                        {error && (
+                            <div className="p-3 bg-red-50 border border-red-200 rounded-lg text-sm text-red-700">{error}</div>
+                        )}
+                        <div>
+                            <label className={labelClass}>사업자번호</label>
+                            <input type="text" className={readonlyClass} value={supplier.bizno} readOnly />
+                            <p className="text-xs text-stone-400 mt-1">사업자번호는 변경할 수 없습니다</p>
+                        </div>
+                        <div className="grid grid-cols-2 gap-4">
+                            <div>
+                                <label className={labelClass}>상호명 <span className="text-red-500">*</span></label>
+                                <input type="text" className={inputClass} value={form.corp_name} onChange={e => handleChange('corp_name', e.target.value)} required />
+                            </div>
+                            <div>
+                                <label className={labelClass}>대표자명 <span className="text-red-500">*</span></label>
+                                <input type="text" className={inputClass} value={form.ceo_name} onChange={e => handleChange('ceo_name', e.target.value)} required />
+                            </div>
+                        </div>
+                        <div>
+                            <label className={labelClass}>주소</label>
+                            <input type="text" className={inputClass} value={form.addr} onChange={e => handleChange('addr', e.target.value)} />
+                        </div>
+                        <div className="grid grid-cols-2 gap-4">
+                            <div>
+                                <label className={labelClass}>업태</label>
+                                <input type="text" className={inputClass} value={form.biz_type} onChange={e => handleChange('biz_type', e.target.value)} placeholder="예: 정보통신업" />
+                            </div>
+                            <div>
+                                <label className={labelClass}>종목</label>
+                                <input type="text" className={inputClass} value={form.biz_class} onChange={e => handleChange('biz_class', e.target.value)} placeholder="예: 소프트웨어 개발" />
+                            </div>
+                        </div>
+                        <hr className="border-stone-200" />
+                        <div className="grid grid-cols-2 gap-4">
+                            <div>
+                                <label className={labelClass}>담당자명</label>
+                                <input type="text" className={inputClass} value={form.manager_name} onChange={e => handleChange('manager_name', e.target.value)} />
+                            </div>
+                            <div>
+                                <label className={labelClass}>연락처</label>
+                                <input type="text" className={inputClass} value={form.manager_hp} onChange={e => handleChange('manager_hp', e.target.value)} placeholder="예: 02-1234-5678" />
+                            </div>
+                        </div>
+                        <div>
+                            <label className={labelClass}>이메일</label>
+                            <input type="email" className={inputClass} value={form.manager_email} onChange={e => handleChange('manager_email', e.target.value)} placeholder="예: tax@company.com" />
+                        </div>
+                        <div className="pt-4 border-t border-stone-200 flex justify-end gap-3">
+                            <button type="button" onClick={onClose} className="px-4 py-2 text-stone-600 hover:text-stone-800 font-medium transition-colors">취소</button>
+                            <button type="submit" disabled={saving} className="px-5 py-2 bg-blue-600 text-white rounded-lg font-medium hover:bg-blue-700 transition-colors disabled:opacity-50 flex items-center gap-2">
+                                {saving ? (
+                                    <><div className="animate-spin rounded-full h-4 w-4 border-b-2 border-white"></div> 저장 중...</>
+                                ) : '저장'}
+                            </button>
+                        </div>
+                    </form>
+                </div>
+            </div>
+        );
+    };
+
     // ApiLogs Component
     const ApiLogs = ({ logs, onClear }) => {
         if (logs.length === 0) return null;
@@ -705,15 +1018,25 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
         const [selectedInvoice, setSelectedInvoice] = useState(null);
         const [showIssueForm, setShowIssueForm] = useState(false);
         const [apiLogs, setApiLogs] = useState([]);
+        const [supplier, setSupplier] = useState(INITIAL_SUPPLIER);
+        const [showSupplierModal, setShowSupplierModal] = useState(false);
 
-        // 날짜 필터 상태 (기본: 현재 월)
+        // 검색 필터 상태: filters = 입력용, appliedFilters = 실제 필터링용
         const currentMonth = getMonthDates(0);
-        const [dateFrom, setDateFrom] = useState(currentMonth.from);
-        const [dateTo, setDateTo] = useState(currentMonth.to);
-
-        // 정렬 상태 (기본: 작성일자 내림차순)
-        const [sortColumn, setSortColumn] = useState('supplyDate');
-        const [sortDirection, setSortDirection] = useState('desc');
+        const defaultFilters = {
+            dateType: 'supplyDate',
+            dateFrom: currentMonth.from,
+            dateTo: currentMonth.to,
+            bizNo: '',
+            companyName: '',
+            status: '',
+            sortColumn: 'supplyDate',
+            sortDirection: 'desc',
+        };
+        const [filters, setFilters] = useState(defaultFilters);
+        const [appliedFilters, setAppliedFilters] = useState(defaultFilters);
+        const updateFilter = (key, value) => setFilters(prev => ({ ...prev, [key]: value }));
+        const handleSearch = () => setAppliedFilters({ ...filters });
 
         useEffect(() => {
             loadInvoices();
@@ -808,65 +1131,53 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
             );
         }
 
-        // 정렬 핸들러
-        const handleSort = (column) => {
-            if (sortColumn === column) {
-                // 같은 컬럼 클릭 시 정렬 방향 토글
-                setSortDirection(sortDirection === 'asc' ? 'desc' : 'asc');
-            } else {
-                // 다른 컬럼 클릭 시 해당 컬럼으로 변경, 내림차순 기본
-                setSortColumn(column);
-                setSortDirection('desc');
-            }
-        };
-
-        // 날짜 필터 적용된 송장 목록
+        // 필터링 적용 (appliedFilters 기준 - 조회 버튼 클릭 시에만 갱신)
+        const af = appliedFilters;
         const filteredInvoices = invoices.filter(invoice => {
-            const supplyDate = invoice.supplyDate;
-            if (!supplyDate) return true;
-            return supplyDate >= dateFrom && supplyDate <= dateTo;
+            const dateVal = af.dateType === 'sentAt' ? invoice.sentAt : invoice.supplyDate;
+            if (dateVal) {
+                if (dateVal < af.dateFrom || dateVal > af.dateTo) return false;
+            } else if (af.dateType === 'sentAt') {
+                return false;
+            }
+            if (af.bizNo) {
+                const q = af.bizNo.replace(/-/g, '');
+                const sBiz = (invoice.supplierBizno || '').replace(/-/g, '');
+                const rBiz = (invoice.recipientBizno || '').replace(/-/g, '');
+                if (!sBiz.includes(q) && !rBiz.includes(q)) return false;
+            }
+            if (af.companyName) {
+                const q = af.companyName.toLowerCase();
+                const sName = (invoice.supplierName || '').toLowerCase();
+                const rName = (invoice.recipientName || '').toLowerCase();
+                if (!sName.includes(q) && !rName.includes(q)) return false;
+            }
+            if (af.status && invoice.status !== af.status) return false;
+            return true;
         });
 
         // 정렬 적용
         const sortedInvoices = [...filteredInvoices].sort((a, b) => {
-            let aVal = a[sortColumn];
-            let bVal = b[sortColumn];
-
-            // null/undefined 처리
+            let aVal = a[af.sortColumn];
+            let bVal = b[af.sortColumn];
             if (aVal == null) aVal = '';
             if (bVal == null) bVal = '';
-
-            // 문자열 비교
             if (typeof aVal === 'string' && typeof bVal === 'string') {
-                const comparison = aVal.localeCompare(bVal, 'ko-KR');
-                return sortDirection === 'asc' ? comparison : -comparison;
+                const cmp = aVal.localeCompare(bVal, 'ko-KR');
+                return af.sortDirection === 'asc' ? cmp : -cmp;
             }
-
-            // 숫자 비교
-            if (aVal < bVal) return sortDirection === 'asc' ? -1 : 1;
-            if (aVal > bVal) return sortDirection === 'asc' ? 1 : -1;
+            if (aVal < bVal) return af.sortDirection === 'asc' ? -1 : 1;
+            if (aVal > bVal) return af.sortDirection === 'asc' ? 1 : -1;
             return 0;
         });
 
-        // 이번 달 버튼
-        const handleThisMonth = () => {
-            const dates = getMonthDates(0);
-            setDateFrom(dates.from);
-            setDateTo(dates.to);
-        };
-
-        // 지난달 버튼
-        const handleLastMonth = () => {
-            const dates = getMonthDates(-1);
-            setDateFrom(dates.from);
-            setDateTo(dates.to);
-        };
-
         const stats = {
             total: filteredInvoices.length,
             issued: filteredInvoices.filter(i => i.status === 'issued' || i.status === 'sent').length,
             sent: filteredInvoices.filter(i => i.status === 'sent').length,
-            totalAmount: filteredInvoices.reduce((sum, i) => sum + (i.total || 0), 0)
+            totalAmount: filteredInvoices.reduce((sum, i) => sum + (i.total || 0), 0),
+            totalSupplyAmt: filteredInvoices.reduce((sum, i) => sum + (i.totalSupplyAmt || 0), 0),
+            totalVat: filteredInvoices.reduce((sum, i) => sum + (i.totalVat || 0), 0),
         };
 
         return (
@@ -896,12 +1207,29 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                     </div>
                 </div>
 
-                {/* Dashboard */}
-                <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-6">
-                    <StatCard title="총 발행 건수" value={stats.total.toLocaleString()} subtext="전체 세금계산서" icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z"/></svg>} />
-                    <StatCard title="발행 완료" value={stats.issued.toLocaleString()} subtext="국세청 전송 대기/완료" icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z"/></svg>} />
-                    <StatCard title="국세청 전송 완료" value={stats.sent.toLocaleString()} subtext="전송 성공" icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M12 19l9 2-9-18-9 18 9-2zm0 0v-8"/></svg>} />
-                    <StatCard title="총 발행 금액" value={new Intl.NumberFormat('ko-KR', { style: 'currency', currency: 'KRW' }).format(stats.totalAmount)} subtext="전체 합계" icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z"/></svg>} />
+                {/* Summary Bar */}
+                <div className="bg-white rounded-lg border border-stone-200 overflow-hidden">
+                    <table className="w-full text-sm">
+                        <tbody>
+                            <tr className="divide-x divide-stone-200">
+                                <td className="px-4 py-3 bg-stone-50 text-stone-600 font-medium whitespace-nowrap">발행건수</td>
+                                <td className="px-4 py-3 text-right font-bold text-stone-800 whitespace-nowrap">
+                                    <span className="text-blue-600">{stats.total.toLocaleString()}</span>
+                                    <span className="text-stone-400 font-normal text-xs ml-1">건</span>
+                                    <span className="text-stone-300 mx-2">|</span>
+                                    <span className="text-xs text-stone-500 font-normal">발행 {stats.issued.toLocaleString()}</span>
+                                    <span className="text-stone-300 mx-1">/</span>
+                                    <span className="text-xs text-stone-500 font-normal">전송 {stats.sent.toLocaleString()}</span>
+                                </td>
+                                <td className="px-4 py-3 bg-stone-50 text-stone-600 font-medium whitespace-nowrap">총 합계금액</td>
+                                <td className="px-5 py-3 text-right font-bold text-stone-900 whitespace-nowrap">{stats.totalAmount.toLocaleString()}</td>
+                                <td className="px-4 py-3 bg-stone-50 text-stone-600 font-medium whitespace-nowrap">총 공급가액</td>
+                                <td className="px-5 py-3 text-right font-bold text-stone-800 whitespace-nowrap">{stats.totalSupplyAmt.toLocaleString()}</td>
+                                <td className="px-4 py-3 bg-stone-50 text-stone-600 font-medium whitespace-nowrap">총 세액</td>
+                                <td className="px-5 py-3 text-right font-bold text-blue-700 whitespace-nowrap">{stats.totalVat.toLocaleString()}</td>
+                            </tr>
+                        </tbody>
+                    </table>
                 </div>
 
                 {/* Issue Form Section */}
@@ -910,6 +1238,10 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                         <h2 className="text-lg font-bold text-stone-900 flex items-center gap-2">
                             <svg className="w-5 h-5 text-blue-600" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M9 13h6m-3-3v6m5 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z"/></svg>
                             전자세금계산서 발행
+                            <button onClick={() => setShowSupplierModal(true)} className="ml-1 px-2.5 py-1 text-xs font-medium text-blue-600 bg-blue-50 hover:bg-blue-100 border border-blue-200 rounded-lg transition-colors flex items-center gap-1" title="공급자 기초정보 설정">
+                                <svg className="w-3.5 h-3.5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M10.325 4.317c.426-1.756 2.924-1.756 3.35 0a1.724 1.724 0 002.573 1.066c1.543-.94 3.31.826 2.37 2.37a1.724 1.724 0 001.066 2.573c1.756.426 1.756 2.924 0 3.35a1.724 1.724 0 00-1.066 2.573c.94 1.543-.826 3.31-2.37 2.37a1.724 1.724 0 00-2.573 1.066c-.426 1.756-2.924 1.756-3.35 0a1.724 1.724 0 00-2.573-1.066c-1.543.94-3.31-.826-2.37-2.37a1.724 1.724 0 00-1.066-2.573c-1.756-.426-1.756-2.924 0-3.35a1.724 1.724 0 001.066-2.573c-.94-1.543.826-3.31 2.37-2.37.996.608 2.296.07 2.572-1.065z"/><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M15 12a3 3 0 11-6 0 3 3 0 016 0z"/></svg>
+                                공급자 설정
+                            </button>
                         </h2>
                         {!showIssueForm && (
                             <button onClick={() => setShowIssueForm(true)} className={`px-4 py-2 text-white rounded-lg font-medium transition-colors flex items-center gap-2 ${IS_TEST_MODE ? 'bg-blue-600 hover:bg-blue-700' : 'bg-red-600 hover:bg-red-700'}`}>
@@ -918,7 +1250,7 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                             </button>
                         )}
                     </div>
-                    {showIssueForm && <IssueForm onIssue={handleIssue} onCancel={() => setShowIssueForm(false)} />}
+                    {showIssueForm && <IssueForm onIssue={handleIssue} onCancel={() => setShowIssueForm(false)} supplier={supplier} />}
                 </div>
 
                 {/* Invoice List */}
@@ -927,16 +1259,10 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                     onViewDetail={setSelectedInvoice}
                     onCheckStatus={handleCheckStatus}
                     onDelete={handleDelete}
-                    dateFrom={dateFrom}
-                    dateTo={dateTo}
-                    onDateFromChange={setDateFrom}
-                    onDateToChange={setDateTo}
-                    onThisMonth={handleThisMonth}
-                    onLastMonth={handleLastMonth}
+                    filters={filters}
+                    updateFilter={updateFilter}
+                    onSearch={handleSearch}
                     totalCount={invoices.length}
-                    sortColumn={sortColumn}
-                    sortDirection={sortDirection}
-                    onSort={handleSort}
                 />
 
                 {/* API Logs */}
@@ -944,6 +1270,9 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
 
                 {/* Detail Modal */}
                 {selectedInvoice && <InvoiceDetailModal invoice={selectedInvoice} onClose={() => setSelectedInvoice(null)} />}
+
+                {/* Supplier Settings Modal */}
+                {showSupplierModal && <SupplierSettingsModal supplier={supplier} onClose={() => setShowSupplierModal(false)} onSaved={(updated) => setSupplier(updated)} />}
             </div>
         );
     };
diff --git a/resources/views/barobill/hometax/index.blade.php b/resources/views/barobill/hometax/index.blade.php
index 1e6ccc19..32e38af2 100644
--- a/resources/views/barobill/hometax/index.blade.php
+++ b/resources/views/barobill/hometax/index.blade.php
@@ -67,6 +67,11 @@
     const API = {
         sales: '{{ route("barobill.hometax.sales") }}',
         purchases: '{{ route("barobill.hometax.purchases") }}',
+        localSales: '{{ route("barobill.hometax.local-sales") }}',
+        localPurchases: '{{ route("barobill.hometax.local-purchases") }}',
+        sync: '{{ route("barobill.hometax.sync") }}',
+        updateMemo: '{{ route("barobill.hometax.update-memo") }}',
+        toggleChecked: '{{ route("barobill.hometax.toggle-checked") }}',
         requestCollect: '{{ route("barobill.hometax.request-collect") }}',
         collectStatus: '{{ route("barobill.hometax.collect-status") }}',
         export: '{{ route("barobill.hometax.export") }}',
@@ -164,7 +169,8 @@ className={`px-6 py-3 text-sm font-medium rounded-lg transition-all ${
         loading,
         type,
         onExport,
-        onRequestCollect
+        onRequestCollect,
+        summary  // 합계 정보
     }) => {
         const formatCurrency = (val) => new Intl.NumberFormat('ko-KR').format(val || 0);
 
@@ -224,6 +230,8 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
                                 <th className="px-3 py-3 text-center text-xs font-semibold text-[#495057] border-r border-[#dee2e6] whitespace-nowrap">사업자번호<br/>(주민번호)</th>
                                 <th className="px-3 py-3 text-center text-xs font-semibold text-[#495057] border-r border-[#dee2e6] whitespace-nowrap">과세<br/>형태</th>
                                 <th className="px-3 py-3 text-center text-xs font-semibold text-[#495057] border-r border-[#dee2e6] whitespace-nowrap">공급가액</th>
+                                <th className="px-3 py-3 text-center text-xs font-semibold text-[#495057] border-r border-[#dee2e6] whitespace-nowrap">세액</th>
+                                <th className="px-3 py-3 text-center text-xs font-semibold text-[#495057] border-r border-[#dee2e6] whitespace-nowrap">합계</th>
                                 <th className="px-3 py-3 text-center text-xs font-semibold text-[#495057] border-r border-[#dee2e6] whitespace-nowrap">영수<br/>청구</th>
                                 <th className="px-3 py-3 text-center text-xs font-semibold text-[#495057] border-r border-[#dee2e6] whitespace-nowrap">문서<br/>형태</th>
                                 <th className="px-3 py-3 text-center text-xs font-semibold text-[#495057] border-r border-[#dee2e6] whitespace-nowrap">발급<br/>형태</th>
@@ -233,7 +241,7 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
                         <tbody>
                             {invoices.length === 0 ? (
                                 <tr>
-                                    <td colSpan="11" className="px-6 py-8 text-center text-stone-400 border-b border-[#dee2e6]">
+                                    <td colSpan="13" className="px-6 py-8 text-center text-stone-400 border-b border-[#dee2e6]">
                                         해당 기간에 조회된 세금계산서가 없습니다.
                                     </td>
                                 </tr>
@@ -278,6 +286,14 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
                                             <td className="px-3 py-2.5 text-right text-[#212529] text-xs border-r border-[#dee2e6] whitespace-nowrap font-medium">
                                                 {formatCurrency(inv.supplyAmount)}
                                             </td>
+                                            {/* 세액 */}
+                                            <td className="px-3 py-2.5 text-right text-[#212529] text-xs border-r border-[#dee2e6] whitespace-nowrap">
+                                                {formatCurrency(inv.taxAmount)}
+                                            </td>
+                                            {/* 합계 */}
+                                            <td className="px-3 py-2.5 text-right text-[#0d6efd] text-xs border-r border-[#dee2e6] whitespace-nowrap font-bold">
+                                                {formatCurrency(inv.totalAmount)}
+                                            </td>
                                             {/* 영수청구 */}
                                             <td className="px-3 py-2.5 text-center text-[#212529] text-xs border-r border-[#dee2e6]">
                                                 {inv.purposeTypeName || '-'}
@@ -298,6 +314,24 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
                                     );
                                 })
                             )}
+                            {/* 합계행 */}
+                            {invoices.length > 0 && summary && (
+                                <tr className="bg-[#e7f1ff] border-t-2 border-[#0d6efd]">
+                                    <td colSpan="6" className="px-3 py-3 text-center text-sm font-bold text-[#0d6efd] border-r border-[#dee2e6]">
+                                        합계 ({invoices.length}건)
+                                    </td>
+                                    <td className="px-3 py-3 text-right text-sm font-bold text-[#212529] border-r border-[#dee2e6]">
+                                        {formatCurrency(summary.supplyAmount)}
+                                    </td>
+                                    <td className="px-3 py-3 text-right text-sm font-bold text-[#212529] border-r border-[#dee2e6]">
+                                        {formatCurrency(summary.taxAmount)}
+                                    </td>
+                                    <td className="px-3 py-3 text-right text-sm font-bold text-[#0d6efd] border-r border-[#dee2e6]">
+                                        {formatCurrency(summary.totalAmount)}
+                                    </td>
+                                    <td colSpan="4" className="px-3 py-3"></td>
+                                </tr>
+                            )}
                         </tbody>
                     </table>
                 </div>
@@ -320,6 +354,10 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
         const [dateTo, setDateTo] = useState(currentMonth.to);
         const [dateType, setDateType] = useState('write'); // 'write': 작성일자, 'issue': 발급일자
         const [searchCorpName, setSearchCorpName] = useState(''); // 거래처 검색
+        const [dataSource, setDataSource] = useState('local'); // 'local': 로컬 DB, 'api': 바로빌 API
+        const [syncing, setSyncing] = useState(false); // 동기화 중 여부
+        const [lastSyncAt, setLastSyncAt] = useState({ sales: null, purchase: null }); // 마지막 동기화 시간
+        const [selectedPeriod, setSelectedPeriod] = useState(null); // 선택된 기간 버튼 ('q1', 'q2', 'q3', 'q4', 'h1', 'h2', 'year')
 
         // 진단 관련 상태
         const [showDiagnoseModal, setShowDiagnoseModal] = useState(false);
@@ -367,11 +405,15 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
                 startDate: dateFrom.replace(/-/g, ''),
                 endDate: dateTo.replace(/-/g, ''),
                 dateType: dateTypeCode,
-                limit: 100
+                searchCorp: searchCorpName,
+                limit: 500
             });
 
+            // 데이터소스에 따라 API 선택
+            const apiUrl = dataSource === 'local' ? API.localSales : API.sales;
+
             try {
-                const res = await fetch(`${API.sales}?${params}`);
+                const res = await fetch(`${apiUrl}?${params}`);
                 const json = await res.json();
 
                 if (json.success) {
@@ -381,6 +423,10 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
                         pagination: json.data?.pagination || {},
                         loaded: true
                     });
+                    // 마지막 동기화 시간 업데이트
+                    if (json.lastSyncAt) {
+                        setLastSyncAt(prev => ({ ...prev, sales: json.lastSyncAt }));
+                    }
                     // 마지막 수집 시간 갱신
                     loadCollectStatus();
                 } else {
@@ -404,11 +450,15 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
                 startDate: dateFrom.replace(/-/g, ''),
                 endDate: dateTo.replace(/-/g, ''),
                 dateType: dateTypeCode,
-                limit: 100
+                searchCorp: searchCorpName,
+                limit: 500
             });
 
+            // 데이터소스에 따라 API 선택
+            const apiUrl = dataSource === 'local' ? API.localPurchases : API.purchases;
+
             try {
-                const res = await fetch(`${API.purchases}?${params}`);
+                const res = await fetch(`${apiUrl}?${params}`);
                 const json = await res.json();
 
                 if (json.success) {
@@ -418,6 +468,10 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
                         pagination: json.data?.pagination || {},
                         loaded: true
                     });
+                    // 마지막 동기화 시간 업데이트
+                    if (json.lastSyncAt) {
+                        setLastSyncAt(prev => ({ ...prev, purchase: json.lastSyncAt }));
+                    }
                     // 마지막 수집 시간 갱신
                     loadCollectStatus();
                 } else {
@@ -439,6 +493,47 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
             }
         };
 
+        // 바로빌 API에서 로컬 DB로 동기화
+        const handleSync = async () => {
+            if (!confirm('바로빌에서 데이터를 가져와 로컬 DB에 저장합니다.\n계속하시겠습니까?')) return;
+
+            setSyncing(true);
+            setError(null);
+
+            const dateTypeCode = dateType === 'write' ? 1 : 2;
+
+            try {
+                const res = await fetch(API.sync, {
+                    method: 'POST',
+                    headers: {
+                        'Content-Type': 'application/json',
+                        'X-CSRF-TOKEN': CSRF_TOKEN
+                    },
+                    body: JSON.stringify({
+                        type: 'all',
+                        startDate: dateFrom.replace(/-/g, ''),
+                        endDate: dateTo.replace(/-/g, ''),
+                        dateType: dateTypeCode
+                    })
+                });
+
+                const data = await res.json();
+                if (data.success) {
+                    notify(data.message, 'success');
+                    // 동기화 후 데이터 다시 로드
+                    setSalesData(prev => ({ ...prev, loaded: false }));
+                    setPurchaseData(prev => ({ ...prev, loaded: false }));
+                    loadCurrentTabData();
+                } else {
+                    notify(data.error || '동기화 실패', 'error');
+                }
+            } catch (err) {
+                notify('동기화 오류: ' + err.message, 'error');
+            } finally {
+                setSyncing(false);
+            }
+        };
+
         const loadCollectStatus = async () => {
             try {
                 const res = await fetch(API.collectStatus);
@@ -582,6 +677,7 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
             const lastDay = new Date(year, startMonth + 3, 0);
             setDateFrom(formatKoreanDate(firstDay));
             setDateTo(formatKoreanDate(lastDay));
+            setSelectedPeriod('q' + quarter);
         };
 
         // 기(반기) 계산 (1기: 1-6월, 2기: 7-12월)
@@ -593,6 +689,7 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
             const lastDay = new Date(year, startMonth + 6, 0);
             setDateFrom(formatKoreanDate(firstDay));
             setDateTo(formatKoreanDate(lastDay));
+            setSelectedPeriod('h' + half);
         };
 
         // 1년 계산
@@ -603,6 +700,7 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
             const lastDay = new Date(year, 11, 31);
             setDateFrom(formatKoreanDate(firstDay));
             setDateTo(formatKoreanDate(lastDay));
+            setSelectedPeriod('year');
         };
 
         // 거래처 필터링
@@ -617,10 +715,41 @@ className="flex items-center gap-2 px-3 py-1.5 bg-blue-100 text-blue-700 rounded
         };
 
         const formatCurrency = (val) => new Intl.NumberFormat('ko-KR').format(val || 0) + '원';
+        const formatNumber = (val) => new Intl.NumberFormat('ko-KR').format(val || 0);
+
+        // 과세/면세 합계 계산
+        const calculateTaxTypeSummary = (invoices) => {
+            let taxableAmount = 0;  // 과세 공급가액
+            let exemptAmount = 0;   // 면세 공급가액
+            let taxableCount = 0;
+            let exemptCount = 0;
+
+            invoices.forEach(inv => {
+                const amount = inv.supplyAmount || 0;
+                if (inv.taxTypeName === '면세') {
+                    exemptAmount += amount;
+                    exemptCount++;
+                } else {
+                    taxableAmount += amount;
+                    taxableCount++;
+                }
+            });
+
+            return { taxableAmount, exemptAmount, taxableCount, exemptCount };
+        };
 
         const currentData = activeTab === 'sales' ? salesData : purchaseData;
         const filteredInvoices = filterByCorpName(currentData.invoices);
 
+        // 매입 과세/면세 합계
+        const purchaseTaxSummary = calculateTaxTypeSummary(purchaseData.invoices);
+        // 현재 탭 인보이스 합계 (테이블 합계용)
+        const currentInvoiceSummary = {
+            supplyAmount: filteredInvoices.reduce((sum, inv) => sum + (inv.supplyAmount || 0), 0),
+            taxAmount: filteredInvoices.reduce((sum, inv) => sum + (inv.taxAmount || 0), 0),
+            totalAmount: filteredInvoices.reduce((sum, inv) => sum + (inv.totalAmount || 0), 0),
+        };
+
         return (
             <div className="space-y-8">
                 {/* Page Header */}
@@ -674,26 +803,47 @@ className="px-3 py-2 text-sm border border-[#ced4da] rounded bg-white focus:bord
                             <input
                                 type="date"
                                 value={dateFrom}
-                                onChange={(e) => setDateFrom(e.target.value)}
+                                onChange={(e) => { setDateFrom(e.target.value); setSelectedPeriod(null); }}
                                 className="px-3 py-2 text-sm border border-[#ced4da] rounded bg-white focus:border-[#86b7fe] focus:ring-2 focus:ring-[#86b7fe]/25 outline-none"
                             />
                             <span className="text-[#6c757d] px-1">~</span>
                             <input
                                 type="date"
                                 value={dateTo}
-                                onChange={(e) => setDateTo(e.target.value)}
+                                onChange={(e) => { setDateTo(e.target.value); setSelectedPeriod(null); }}
                                 className="px-3 py-2 text-sm border border-[#ced4da] rounded bg-white focus:border-[#86b7fe] focus:ring-2 focus:ring-[#86b7fe]/25 outline-none"
                             />
                         </div>
                         {/* 분기/기/년 버튼 그룹 */}
                         <div className="flex items-center">
-                            <button onClick={() => handleQuarter(1)} className="px-3 py-2 text-xs border border-[#ced4da] bg-white hover:bg-[#e9ecef] transition-colors rounded-l">1분기</button>
-                            <button onClick={() => handleQuarter(2)} className="px-3 py-2 text-xs border-t border-b border-[#ced4da] bg-white hover:bg-[#e9ecef] transition-colors">2분기</button>
-                            <button onClick={() => handleQuarter(3)} className="px-3 py-2 text-xs border-t border-b border-[#ced4da] bg-white hover:bg-[#e9ecef] transition-colors">3분기</button>
-                            <button onClick={() => handleQuarter(4)} className="px-3 py-2 text-xs border border-[#ced4da] bg-white hover:bg-[#e9ecef] transition-colors">4분기</button>
-                            <button onClick={() => handleHalf(1)} className="px-3 py-2 text-xs border-t border-b border-r border-[#ced4da] bg-white hover:bg-[#e9ecef] transition-colors">1기</button>
-                            <button onClick={() => handleHalf(2)} className="px-3 py-2 text-xs border-t border-b border-r border-[#ced4da] bg-white hover:bg-[#e9ecef] transition-colors">2기</button>
-                            <button onClick={handleYear} className="px-3 py-2 text-xs border border-[#ced4da] bg-white hover:bg-[#e9ecef] transition-colors rounded-r">1년</button>
+                            <button
+                                onClick={() => handleQuarter(1)}
+                                className={`px-3 py-2 text-xs border border-[#ced4da] transition-colors rounded-l ${selectedPeriod === 'q1' ? 'bg-[#0d6efd] text-white border-[#0d6efd]' : 'bg-white hover:bg-[#e9ecef]'}`}
+                            >1분기</button>
+                            <button
+                                onClick={() => handleQuarter(2)}
+                                className={`px-3 py-2 text-xs border-t border-b border-[#ced4da] transition-colors ${selectedPeriod === 'q2' ? 'bg-[#0d6efd] text-white border-[#0d6efd]' : 'bg-white hover:bg-[#e9ecef]'}`}
+                            >2분기</button>
+                            <button
+                                onClick={() => handleQuarter(3)}
+                                className={`px-3 py-2 text-xs border-t border-b border-[#ced4da] transition-colors ${selectedPeriod === 'q3' ? 'bg-[#0d6efd] text-white border-[#0d6efd]' : 'bg-white hover:bg-[#e9ecef]'}`}
+                            >3분기</button>
+                            <button
+                                onClick={() => handleQuarter(4)}
+                                className={`px-3 py-2 text-xs border border-[#ced4da] transition-colors ${selectedPeriod === 'q4' ? 'bg-[#0d6efd] text-white border-[#0d6efd]' : 'bg-white hover:bg-[#e9ecef]'}`}
+                            >4분기</button>
+                            <button
+                                onClick={() => handleHalf(1)}
+                                className={`px-3 py-2 text-xs border-t border-b border-r border-[#ced4da] transition-colors ${selectedPeriod === 'h1' ? 'bg-[#0d6efd] text-white border-[#0d6efd]' : 'bg-white hover:bg-[#e9ecef]'}`}
+                            >1기</button>
+                            <button
+                                onClick={() => handleHalf(2)}
+                                className={`px-3 py-2 text-xs border-t border-b border-r border-[#ced4da] transition-colors ${selectedPeriod === 'h2' ? 'bg-[#0d6efd] text-white border-[#0d6efd]' : 'bg-white hover:bg-[#e9ecef]'}`}
+                            >2기</button>
+                            <button
+                                onClick={handleYear}
+                                className={`px-3 py-2 text-xs border border-[#ced4da] transition-colors rounded-r ${selectedPeriod === 'year' ? 'bg-[#0d6efd] text-white border-[#0d6efd]' : 'bg-white hover:bg-[#e9ecef]'}`}
+                            >1년</button>
                         </div>
                         {/* 검색 버튼 */}
                         <button
@@ -706,7 +856,7 @@ className="ml-auto px-5 py-2 text-sm bg-[#0d6efd] text-white rounded hover:bg-[#
                         </button>
                     </div>
                     {/* 거래처 행 */}
-                    <div className="flex flex-wrap items-center gap-3 px-5 py-4">
+                    <div className="flex flex-wrap items-center gap-3 px-5 py-4 border-b border-[#dee2e6]">
                         <label className="text-sm font-medium text-[#495057] w-20 shrink-0">거래처</label>
                         <input
                             type="text"
@@ -717,6 +867,58 @@ className="flex-1 max-w-md px-3 py-2 text-sm border border-[#ced4da] rounded bg-
                         />
                         <span className="text-xs text-[#6c757d]">(사업자번호 또는 사업자명)</span>
                     </div>
+                    {/* 데이터소스 행 */}
+                    <div className="flex flex-wrap items-center gap-3 px-5 py-4">
+                        <label className="text-sm font-medium text-[#495057] w-20 shrink-0">데이터</label>
+                        <div className="flex items-center gap-4">
+                            <label className="flex items-center gap-2 cursor-pointer">
+                                <input
+                                    type="radio"
+                                    name="dataSource"
+                                    value="local"
+                                    checked={dataSource === 'local'}
+                                    onChange={(e) => setDataSource(e.target.value)}
+                                    className="w-4 h-4 text-[#0d6efd]"
+                                />
+                                <span className="text-sm text-[#495057]">로컬 DB</span>
+                                <span className="text-xs text-[#198754]">(빠름)</span>
+                            </label>
+                            <label className="flex items-center gap-2 cursor-pointer">
+                                <input
+                                    type="radio"
+                                    name="dataSource"
+                                    value="api"
+                                    checked={dataSource === 'api'}
+                                    onChange={(e) => setDataSource(e.target.value)}
+                                    className="w-4 h-4 text-[#0d6efd]"
+                                />
+                                <span className="text-sm text-[#495057]">바로빌 API</span>
+                                <span className="text-xs text-[#6c757d]">(실시간)</span>
+                            </label>
+                            {/* 저장 버튼 - 주황색 */}
+                            <button
+                                onClick={handleSync}
+                                disabled={syncing}
+                                className="flex items-center gap-2 text-sm font-semibold rounded-md disabled:opacity-50"
+                                style=@{{ backgroundColor: '#fd7e14', color: '#fff', padding: '6px 16px', border: 'none', boxShadow: '0 2px 4px rgba(253,126,20,0.3)' }}
+                                title="바로빌에서 데이터를 가져와 로컬 DB에 저장합니다"
+                            >
+                                {syncing ? (
+                                    <div className="animate-spin rounded-full h-4 w-4 border-2 border-white border-t-transparent"></div>
+                                ) : (
+                                    <svg className="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                        <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M8 7H5a2 2 0 00-2 2v9a2 2 0 002 2h14a2 2 0 002-2V9a2 2 0 00-2-2h-3m-1 4l-3 3m0 0l-3-3m3 3V4" />
+                                    </svg>
+                                )}
+                                저장
+                            </button>
+                        </div>
+                        {lastSyncAt[activeTab] && (
+                            <span className="ml-auto text-xs text-[#6c757d]">
+                                마지막 저장: {lastSyncAt[activeTab]}
+                            </span>
+                        )}
+                    </div>
                     {/* 현재 조회 결과 */}
                     <div className="px-5 py-3 bg-[#f8f9fa] border-t border-[#dee2e6] flex items-center justify-between text-sm">
                         <div className="flex items-center gap-2">
@@ -759,7 +961,7 @@ className="flex-1 max-w-md px-3 py-2 text-sm border border-[#ced4da] rounded bg-
                 )}
 
                 {/* Dashboard */}
-                <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-6">
+                <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-5 gap-4">
                     <StatCard
                         title="매출 공급가액"
                         value={formatCurrency(salesData.summary.totalAmount)}
@@ -775,12 +977,19 @@ className="flex-1 max-w-md px-3 py-2 text-sm border border-[#ced4da] rounded bg-
                         color="blue"
                     />
                     <StatCard
-                        title="매입 공급가액"
-                        value={formatCurrency(purchaseData.summary.totalAmount)}
-                        subtext={`${purchaseData.summary.count || 0}건`}
+                        title="매입 과세 공급가액"
+                        value={formatCurrency(purchaseTaxSummary.taxableAmount)}
+                        subtext={`${purchaseTaxSummary.taxableCount}건`}
                         icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M13 17h8m0 0V9m0 8l-8-8-4 4-6-6"/></svg>}
                         color="red"
                     />
+                    <StatCard
+                        title="매입 면세 공급가액"
+                        value={formatCurrency(purchaseTaxSummary.exemptAmount)}
+                        subtext={`${purchaseTaxSummary.exemptCount}건`}
+                        icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z"/></svg>}
+                        color="purple"
+                    />
                     <StatCard
                         title="매입 세액"
                         value={formatCurrency(purchaseData.summary.totalTax)}
@@ -851,6 +1060,7 @@ className="flex-1 max-w-md px-3 py-2 text-sm border border-[#ced4da] rounded bg-
                         type={activeTab}
                         onExport={handleExport}
                         onRequestCollect={handleRequestCollect}
+                        summary={currentInvoiceSummary}
                     />
                 )}
 
diff --git a/resources/views/barobill/tax-invoice/index.blade.php b/resources/views/barobill/tax-invoice/index.blade.php
index b749f7ba..0c0b21af 100644
--- a/resources/views/barobill/tax-invoice/index.blade.php
+++ b/resources/views/barobill/tax-invoice/index.blade.php
@@ -7,20 +7,203 @@
     <div class="flex flex-col sm:flex-row sm:justify-between sm:items-center gap-4 mb-6">
         <div>
             <h1 class="text-2xl font-bold text-gray-800">전자세금계산서</h1>
-            <p class="text-sm text-gray-500 mt-1">전자세금계산서 발행 및 조회</p>
+            <p class="text-sm text-gray-500 mt-1">전자세금계산서 발행</p>
+        </div>
+        <div class="flex gap-2">
+            <button type="button" class="px-4 py-2 bg-gray-500 text-white text-sm font-medium rounded-lg hover:bg-gray-600 transition-colors">
+                목록
+            </button>
+            <button type="submit" form="tax-invoice-form" class="px-4 py-2 bg-blue-600 text-white text-sm font-medium rounded-lg hover:bg-blue-700 transition-colors">
+                발행
+            </button>
         </div>
     </div>
 
-    <div class="flex-1 flex items-center justify-center">
-        <div class="text-center">
-            <div class="w-24 h-24 bg-purple-100 rounded-full flex items-center justify-center mx-auto mb-4">
-                <svg class="w-12 h-12 text-purple-500" fill="none" stroke="currentColor" viewBox="0 0 24 24">
-                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z" />
-                </svg>
+    <form id="tax-invoice-form" class="space-y-6">
+        {{-- 공급자 / 공급받는자 영역 --}}
+        <div class="bg-white rounded-lg shadow overflow-hidden">
+            <div class="grid grid-cols-1 lg:grid-cols-2">
+                {{-- 공급자 (왼쪽 - 분홍색) --}}
+                <div class="border-r border-gray-200">
+                    <table class="w-full text-sm">
+                        <tbody>
+                            {{-- 등록번호 / 종사업장 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="w-20 px-3 py-2 bg-red-100 text-red-700 font-medium text-center border-r border-gray-200 align-middle" rowspan="7">
+                                    <span class="writing-mode-vertical">공급자</span>
+                                </td>
+                                <td class="w-20 px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">등록번호</td>
+                                <td class="px-3 py-2 border-r border-gray-200">
+                                    <input type="text" name="supplier_business_number" value="664-86-03713" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent" readonly>
+                                </td>
+                                <td class="w-20 px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">종사업장</td>
+                                <td class="px-3 py-2 w-20">
+                                    <input type="text" name="supplier_sub_business" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                            {{-- 상호 / 성명 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">상호</td>
+                                <td class="px-3 py-2 border-r border-gray-200">
+                                    <input type="text" name="supplier_company_name" value="(주)코드브릿지엑스" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent" readonly>
+                                </td>
+                                <td class="px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">성명</td>
+                                <td class="px-3 py-2">
+                                    <input type="text" name="supplier_ceo_name" value="이의찬" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent" readonly>
+                                </td>
+                            </tr>
+                            {{-- 사업장주소 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">사업장<br>주소</td>
+                                <td colspan="3" class="px-3 py-2">
+                                    <input type="text" name="supplier_address" value="서울 강서구 양천로 583 (염창동, 우림블루나인비즈니스센터)B동 1602호" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent" readonly>
+                                </td>
+                            </tr>
+                            {{-- 업태 / 종목 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">업태</td>
+                                <td class="px-3 py-2 border-r border-gray-200">
+                                    <input type="text" name="supplier_business_type" value="정보통신업" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent" readonly>
+                                </td>
+                                <td class="px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">종목</td>
+                                <td class="px-3 py-2">
+                                    <input type="text" name="supplier_business_item" value="스마트 자동화ERP시스템 개발 및 공급업" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent" readonly>
+                                </td>
+                            </tr>
+                            {{-- 담당자 / 연락처 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">담당자</td>
+                                <td class="px-3 py-2 border-r border-gray-200">
+                                    <input type="text" name="supplier_contact_name" value="전진선" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                                <td class="px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">연락처</td>
+                                <td class="px-3 py-2">
+                                    <input type="text" name="supplier_contact_phone" value="02-6347-0005" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                            {{-- 이메일 --}}
+                            <tr>
+                                <td class="px-3 py-2 bg-red-50 text-red-600 font-medium text-center border-r border-gray-200">이메일</td>
+                                <td colspan="3" class="px-3 py-2">
+                                    <input type="email" name="supplier_email" value="admin@codebridge-x.com" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                        </tbody>
+                    </table>
+                </div>
+
+                {{-- 공급받는자 (오른쪽 - 파란색) --}}
+                <div>
+                    <table class="w-full text-sm">
+                        <tbody>
+                            {{-- 등록번호 / 종사업장 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="w-20 px-3 py-2 bg-blue-100 text-blue-700 font-medium text-center border-r border-gray-200 align-middle" rowspan="7">
+                                    <span class="writing-mode-vertical">공급받는자</span>
+                                </td>
+                                <td class="w-20 px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">등록번호</td>
+                                <td class="px-3 py-2 border-r border-gray-200">
+                                    <div class="flex gap-1">
+                                        <input type="text" name="buyer_business_number" placeholder="000-00-00000" class="flex-1 px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                        <button type="button" onclick="searchBuyer()" class="px-3 py-1 bg-blue-500 text-white text-xs font-medium rounded hover:bg-blue-600 transition-colors whitespace-nowrap">
+                                            검색
+                                        </button>
+                                    </div>
+                                </td>
+                                <td class="w-20 px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">종사업장</td>
+                                <td class="px-3 py-2 w-20">
+                                    <input type="text" name="buyer_sub_business" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                            {{-- 상호 / 성명 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">상호</td>
+                                <td class="px-3 py-2 border-r border-gray-200">
+                                    <input type="text" name="buyer_company_name" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                                <td class="px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">성명</td>
+                                <td class="px-3 py-2">
+                                    <input type="text" name="buyer_ceo_name" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                            {{-- 사업장주소 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">사업장<br>주소</td>
+                                <td colspan="3" class="px-3 py-2">
+                                    <input type="text" name="buyer_address" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                            {{-- 업태 / 종목 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">업태</td>
+                                <td class="px-3 py-2 border-r border-gray-200">
+                                    <input type="text" name="buyer_business_type" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                                <td class="px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">종목</td>
+                                <td class="px-3 py-2">
+                                    <input type="text" name="buyer_business_item" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                            {{-- 담당자 / 연락처 --}}
+                            <tr class="border-b border-gray-200">
+                                <td class="px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">담당자</td>
+                                <td class="px-3 py-2 border-r border-gray-200">
+                                    <input type="text" name="buyer_contact_name" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                                <td class="px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">연락처</td>
+                                <td class="px-3 py-2">
+                                    <input type="text" name="buyer_contact_phone" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                            {{-- 이메일 --}}
+                            <tr>
+                                <td class="px-3 py-2 bg-blue-50 text-blue-600 font-medium text-center border-r border-gray-200">
+                                    <div class="flex items-center justify-center gap-1">
+                                        <svg class="w-4 h-4 text-blue-400" fill="currentColor" viewBox="0 0 20 20">
+                                            <path fill-rule="evenodd" d="M18 10a8 8 0 11-16 0 8 8 0 0116 0zm-8-3a1 1 0 00-.867.5 1 1 0 11-1.731-1A3 3 0 0113 8a3.001 3.001 0 01-2 2.83V11a1 1 0 11-2 0v-1a1 1 0 011-1 1 1 0 100-2zm0 8a1 1 0 100-2 1 1 0 000 2z" clip-rule="evenodd" />
+                                        </svg>
+                                        이메일
+                                    </div>
+                                </td>
+                                <td colspan="3" class="px-3 py-2">
+                                    <input type="email" name="buyer_email" placeholder="세금계산서 수신 이메일" class="w-full px-2 py-1 border border-gray-300 rounded text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent">
+                                </td>
+                            </tr>
+                        </tbody>
+                    </table>
+                </div>
             </div>
-            <h2 class="text-xl font-semibold text-gray-800 mb-2">준비중입니다</h2>
-            <p class="text-gray-500">전자세금계산서 기능이 곧 제공됩니다.</p>
         </div>
-    </div>
+
+        {{-- 세금계산서 상세 영역 (추후 구현) --}}
+        <div class="bg-white rounded-lg shadow p-6">
+            <div class="text-center text-gray-500">
+                <p>세금계산서 품목 및 금액 입력 영역</p>
+                <p class="text-sm mt-1">(추후 구현 예정)</p>
+            </div>
+        </div>
+    </form>
 </div>
+
+<style>
+    .writing-mode-vertical {
+        writing-mode: vertical-rl;
+        text-orientation: upright;
+        letter-spacing: 0.1em;
+    }
+</style>
+
+@push('scripts')
+<script>
+function searchBuyer() {
+    const businessNumber = document.querySelector('input[name="buyer_business_number"]').value;
+    if (!businessNumber) {
+        alert('사업자등록번호를 입력해주세요.');
+        return;
+    }
+    // TODO: 사업자 정보 검색 API 호출
+    alert('사업자 검색 기능은 추후 구현 예정입니다.');
+}
+</script>
+@endpush
 @endsection
diff --git a/resources/views/barobill/usage/index.blade.php b/resources/views/barobill/usage/index.blade.php
index 9448f50e..2cd24ace 100644
--- a/resources/views/barobill/usage/index.blade.php
+++ b/resources/views/barobill/usage/index.blade.php
@@ -60,6 +60,7 @@
     <div>
         <h1 class="text-2xl font-bold text-gray-800">사용량조회</h1>
         <p class="text-sm text-gray-500 mt-1">바로빌 서비스별 사용량 및 과금 현황을 조회합니다</p>
+        <p class="text-xs text-amber-600 mt-1">* 운영서버를 사용하는 고객만 표시됩니다 (테스트 모드 제외)</p>
     </div>
     <button
         type="button"
diff --git a/resources/views/finance/corporate-vehicles.blade.php b/resources/views/finance/corporate-vehicles.blade.php
index a1cd7afa..256cebd0 100644
--- a/resources/views/finance/corporate-vehicles.blade.php
+++ b/resources/views/finance/corporate-vehicles.blade.php
@@ -54,7 +54,6 @@ function CorporateVehiclesManagement() {
     const [showModal, setShowModal] = useState(false);
     const [modalMode, setModalMode] = useState('add');
     const [editingItem, setEditingItem] = useState(null);
-    const [showDetail, setShowDetail] = useState(false);
 
     const types = ['승용차', '승합차', '화물차', 'SUV'];
     const ownershipTypes = [
@@ -147,11 +146,10 @@ function CorporateVehiclesManagement() {
     const rentLeaseVehicles = vehicles.filter(v => v.ownership_type === 'rent' || v.ownership_type === 'lease');
     const totalMonthlyRent = rentLeaseVehicles.reduce((sum, v) => sum + (v.monthly_rent || 0) + (v.monthly_rent_tax || 0), 0);
 
-    const handleAdd = () => { setModalMode('add'); setFormData(initialFormState); setShowDetail(false); setShowModal(true); };
+    const handleAdd = () => { setModalMode('add'); setFormData(initialFormState); setShowModal(true); };
     const handleEdit = (item) => {
         setModalMode('edit');
         setEditingItem(item);
-        setShowDetail(false);
         setFormData({
             plate_number: item.plate_number || '',
             model: item.model || '',
@@ -431,65 +429,40 @@ function CorporateVehiclesManagement() {
                             <div><label className="block text-sm font-medium text-gray-700 mb-1">모델 *</label><input type="text" value={formData.model} onChange={(e) => setFormData(prev => ({ ...prev, model: e.target.value }))} placeholder="차량 모델명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                             <div className="grid grid-cols-2 gap-4">
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">연식</label><input type="number" value={formData.year} onChange={(e) => setFormData(prev => ({ ...prev, year: parseInt(e.target.value) }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                {formData.ownership_type === 'corporate' && (
-                                    <div><label className="block text-sm font-medium text-gray-700 mb-1">취득일</label><input type="date" value={formData.purchase_date} onChange={(e) => setFormData(prev => ({ ...prev, purchase_date: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                )}
-                                {(formData.ownership_type === 'rent' || formData.ownership_type === 'lease') && (
-                                    <div><label className="block text-sm font-medium text-gray-700 mb-1">계약일자</label><input type="date" value={formData.contract_date} onChange={(e) => setFormData(prev => ({ ...prev, contract_date: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                )}
+                                <div><label className="block text-sm font-medium text-gray-700 mb-1">{formData.ownership_type === 'corporate' ? '취득일' : '계약일자'}</label><input type="date" value={formData.ownership_type === 'corporate' ? formData.purchase_date : formData.contract_date} onChange={(e) => setFormData(prev => ({ ...prev, [formData.ownership_type === 'corporate' ? 'purchase_date' : 'contract_date']: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                             </div>
 
-                            {/* 렌트/리스 전용 필드 */}
-                            {(formData.ownership_type === 'rent' || formData.ownership_type === 'lease') && (
-                                <div className="border-t border-gray-200 pt-4 mt-2">
-                                    {/* 핵심 필드 - 항상 표시 */}
-                                    <div className="grid grid-cols-2 gap-4 mb-4">
-                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">{formData.ownership_type === 'rent' ? '렌트회사명' : '리스회사명'}</label><input type="text" value={formData.rent_company} onChange={(e) => setFormData(prev => ({ ...prev, rent_company: e.target.value }))} placeholder="회사명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">{formData.ownership_type === 'rent' ? '렌트' : '리스'}기간</label><input type="text" value={formData.rent_period} onChange={(e) => setFormData(prev => ({ ...prev, rent_period: e.target.value }))} placeholder="예: 36개월" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                            {/* 공통 필드 */}
+                            <div className="border-t border-gray-200 pt-4 mt-2">
+                                <div className="grid grid-cols-2 gap-4 mb-4">
+                                    <div><label className="block text-sm font-medium text-gray-700 mb-1">{formData.ownership_type === 'rent' ? '렌트회사명' : formData.ownership_type === 'lease' ? '리스회사명' : '구매처'}</label><input type="text" value={formData.rent_company} onChange={(e) => setFormData(prev => ({ ...prev, rent_company: e.target.value }))} placeholder="회사명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                    <div><label className="block text-sm font-medium text-gray-700 mb-1">{formData.ownership_type === 'rent' ? '렌트기간' : formData.ownership_type === 'lease' ? '리스기간' : '계약기간'}</label><input type="text" value={formData.rent_period} onChange={(e) => setFormData(prev => ({ ...prev, rent_period: e.target.value }))} placeholder="예: 36개월" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                </div>
+                                <div className="grid grid-cols-2 gap-4">
+                                    <div><label className="block text-sm font-medium text-gray-700 mb-1">{formData.ownership_type === 'corporate' ? '취득가' : formData.ownership_type === 'rent' ? '월 렌트료' : '월 리스료'} (공급가)</label><input type="text" value={formatInputCurrency(formData.ownership_type === 'corporate' ? formData.purchase_price : formData.monthly_rent)} onChange={(e) => setFormData(prev => ({ ...prev, [formData.ownership_type === 'corporate' ? 'purchase_price' : 'monthly_rent']: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
+                                    <div><label className="block text-sm font-medium text-gray-700 mb-1">세액</label><input type="text" value={formatInputCurrency(formData.monthly_rent_tax)} onChange={(e) => setFormData(prev => ({ ...prev, monthly_rent_tax: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
+                                </div>
+
+                                {/* 상세 필드 */}
+                                <div className="mt-4 pt-4 border-t border-gray-100 space-y-4">
+                                    <div className="grid grid-cols-2 gap-4">
+                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">회사 연락처</label><input type="text" value={formData.rent_company_tel} onChange={(e) => setFormData(prev => ({ ...prev, rent_company_tel: e.target.value }))} placeholder="연락처" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">약정운행거리</label><input type="text" value={formData.agreed_mileage} onChange={(e) => setFormData(prev => ({ ...prev, agreed_mileage: e.target.value }))} placeholder="km" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                                     </div>
                                     <div className="grid grid-cols-2 gap-4">
-                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">월 {formData.ownership_type === 'rent' ? '렌트료' : '리스료'} (공급가)</label><input type="text" value={formatInputCurrency(formData.monthly_rent)} onChange={(e) => setFormData(prev => ({ ...prev, monthly_rent: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">세액</label><input type="text" value={formatInputCurrency(formData.monthly_rent_tax)} onChange={(e) => setFormData(prev => ({ ...prev, monthly_rent_tax: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
+                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">차량가격</label><input type="text" value={formatInputCurrency(formData.vehicle_price)} onChange={(e) => setFormData(prev => ({ ...prev, vehicle_price: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
+                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">추정잔존가액</label><input type="text" value={formatInputCurrency(formData.residual_value)} onChange={(e) => setFormData(prev => ({ ...prev, residual_value: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
+                                    </div>
+                                    <div className="grid grid-cols-2 gap-4">
+                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">보증금</label><input type="text" value={formatInputCurrency(formData.deposit)} onChange={(e) => setFormData(prev => ({ ...prev, deposit: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
+                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">최초 주행거리(km)</label><input type="text" value={formatInputCurrency(formData.mileage)} onChange={(e) => setFormData(prev => ({ ...prev, mileage: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
+                                    </div>
+                                    <div className="grid grid-cols-2 gap-4">
+                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">보험사명</label><input type="text" value={formData.insurance_company} onChange={(e) => setFormData(prev => ({ ...prev, insurance_company: e.target.value }))} placeholder="보험사명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">보험사 연락처</label><input type="text" value={formData.insurance_company_tel} onChange={(e) => setFormData(prev => ({ ...prev, insurance_company_tel: e.target.value }))} placeholder="연락처" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                                     </div>
-
-                                    {/* 상세 정보 토글 */}
-                                    <button type="button" onClick={() => setShowDetail(!showDetail)} className="mt-4 text-sm text-blue-600 hover:text-blue-800 flex items-center gap-1">
-                                        {showDetail ? '▼ 상세 정보 접기' : '▶ 상세 정보 보기'}
-                                    </button>
-
-                                    {/* 상세 필드 - 토글로 표시 */}
-                                    {showDetail && (
-                                        <div className="mt-4 pt-4 border-t border-gray-100 space-y-4">
-                                            <div className="grid grid-cols-2 gap-4">
-                                                <div><label className="block text-sm font-medium text-gray-700 mb-1">회사 연락처</label><input type="text" value={formData.rent_company_tel} onChange={(e) => setFormData(prev => ({ ...prev, rent_company_tel: e.target.value }))} placeholder="연락처" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                                <div><label className="block text-sm font-medium text-gray-700 mb-1">약정운행거리</label><input type="text" value={formData.agreed_mileage} onChange={(e) => setFormData(prev => ({ ...prev, agreed_mileage: e.target.value }))} placeholder="km" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                            </div>
-                                            <div className="grid grid-cols-2 gap-4">
-                                                <div><label className="block text-sm font-medium text-gray-700 mb-1">차량가격</label><input type="text" value={formatInputCurrency(formData.vehicle_price)} onChange={(e) => setFormData(prev => ({ ...prev, vehicle_price: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                                <div><label className="block text-sm font-medium text-gray-700 mb-1">추정잔존가액</label><input type="text" value={formatInputCurrency(formData.residual_value)} onChange={(e) => setFormData(prev => ({ ...prev, residual_value: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                            </div>
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">보증금</label><input type="text" value={formatInputCurrency(formData.deposit)} onChange={(e) => setFormData(prev => ({ ...prev, deposit: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                            <div className="grid grid-cols-2 gap-4">
-                                                <div><label className="block text-sm font-medium text-gray-700 mb-1">보험사명</label><input type="text" value={formData.insurance_company} onChange={(e) => setFormData(prev => ({ ...prev, insurance_company: e.target.value }))} placeholder="보험사명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                                <div><label className="block text-sm font-medium text-gray-700 mb-1">보험사 연락처</label><input type="text" value={formData.insurance_company_tel} onChange={(e) => setFormData(prev => ({ ...prev, insurance_company_tel: e.target.value }))} placeholder="연락처" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                            </div>
-                                        </div>
-                                    )}
                                 </div>
-                            )}
-
-                            {/* 법인차량 전용 필드 */}
-                            {formData.ownership_type === 'corporate' && (
-                                <div className="grid grid-cols-2 gap-4">
-                                    <div><label className="block text-sm font-medium text-gray-700 mb-1">취득가</label><input type="text" value={formatInputCurrency(formData.purchase_price)} onChange={(e) => setFormData(prev => ({ ...prev, purchase_price: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                    <div><label className="block text-sm font-medium text-gray-700 mb-1">주행거리(km)</label><input type="text" value={formatInputCurrency(formData.mileage)} onChange={(e) => setFormData(prev => ({ ...prev, mileage: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                </div>
-                            )}
-
-                            {/* 렌트/리스 차량 주행거리 */}
-                            {(formData.ownership_type === 'rent' || formData.ownership_type === 'lease') && (
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">현재 주행거리(km)</label><input type="text" value={formatInputCurrency(formData.mileage)} onChange={(e) => setFormData(prev => ({ ...prev, mileage: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                            )}
+                            </div>
 
                             <div className="grid grid-cols-2 gap-4">
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">운전자</label><input type="text" value={formData.driver} onChange={(e) => setFormData(prev => ({ ...prev, driver: e.target.value }))} placeholder="운전자명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
diff --git a/resources/views/finance/fund-schedules/index.blade.php b/resources/views/finance/fund-schedules/index.blade.php
index 5ad900f3..3029f30f 100644
--- a/resources/views/finance/fund-schedules/index.blade.php
+++ b/resources/views/finance/fund-schedules/index.blade.php
@@ -11,13 +11,13 @@
             <p class="text-sm text-gray-500 mt-1">{{ $year }}년 {{ $month }}월 현재</p>
         </div>
         <div class="flex flex-wrap items-center gap-2">
-            <a href="{{ route('finance.fund-schedules.create') }}"
+            <button type="button" onclick="openCreateModal()"
                class="inline-flex items-center gap-2 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white rounded-lg transition-colors">
                 <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                     <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 4v16m8-8H4"/>
                 </svg>
                 일정 등록
-            </a>
+            </button>
         </div>
     </div>
 
@@ -143,4 +143,329 @@ class="p-2 hover:bg-gray-100 rounded-lg transition-colors">
         </div>
     </div>
 </div>
+
+{{-- 일정 편집/등록 모달 --}}
+<div id="scheduleModal" class="fixed inset-0 z-50 hidden">
+    <div class="fixed inset-0 bg-black/50" onclick="closeScheduleModal()"></div>
+    <div class="fixed inset-0 flex items-center justify-center p-4">
+        <div class="bg-white rounded-xl shadow-2xl w-full max-w-lg max-h-[90vh] overflow-y-auto relative">
+            {{-- 모달 헤더 --}}
+            <div class="sticky top-0 bg-white px-6 py-4 border-b flex items-center justify-between z-10">
+                <h3 id="modalTitle" class="text-lg font-bold text-gray-800">일정 등록</h3>
+                <button type="button" onclick="closeScheduleModal()" class="text-gray-400 hover:text-gray-600">
+                    <svg class="w-6 h-6" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M6 18L18 6M6 6l12 12"/>
+                    </svg>
+                </button>
+            </div>
+
+            {{-- 모달 바디 --}}
+            <div class="p-6">
+                <form id="modalScheduleForm" class="space-y-5">
+                    <input type="hidden" name="id" id="modal_id">
+
+                    {{-- 메시지 영역 --}}
+                    <div id="modal-form-message"></div>
+
+                    {{-- 일정 유형 --}}
+                    <div>
+                        <label class="block text-sm font-medium text-gray-700 mb-2">
+                            일정 유형 <span class="text-red-500">*</span>
+                        </label>
+                        <div class="grid grid-cols-2 gap-3">
+                            <label class="relative flex cursor-pointer rounded-lg border p-3 border-green-300 bg-green-50 has-[:checked]:border-green-500 has-[:checked]:ring-2 has-[:checked]:ring-green-500">
+                                <input type="radio" name="schedule_type" value="income" class="sr-only">
+                                <span class="flex flex-1 items-center justify-center">
+                                    <span class="text-sm font-medium text-green-900">입금</span>
+                                </span>
+                                <svg class="h-5 w-5 text-green-600 hidden [input:checked~&]:block absolute right-2" viewBox="0 0 20 20" fill="currentColor">
+                                    <path fill-rule="evenodd" d="M10 18a8 8 0 100-16 8 8 0 000 16zm3.857-9.809a.75.75 0 00-1.214-.882l-3.483 4.79-1.88-1.88a.75.75 0 10-1.06 1.061l2.5 2.5a.75.75 0 001.137-.089l4-5.5z" clip-rule="evenodd" />
+                                </svg>
+                            </label>
+                            <label class="relative flex cursor-pointer rounded-lg border p-3 border-red-300 bg-red-50 has-[:checked]:border-red-500 has-[:checked]:ring-2 has-[:checked]:ring-red-500">
+                                <input type="radio" name="schedule_type" value="expense" class="sr-only" checked>
+                                <span class="flex flex-1 items-center justify-center">
+                                    <span class="text-sm font-medium text-red-900">지급</span>
+                                </span>
+                                <svg class="h-5 w-5 text-red-600 hidden [input:checked~&]:block absolute right-2" viewBox="0 0 20 20" fill="currentColor">
+                                    <path fill-rule="evenodd" d="M10 18a8 8 0 100-16 8 8 0 000 16zm3.857-9.809a.75.75 0 00-1.214-.882l-3.483 4.79-1.88-1.88a.75.75 0 10-1.06 1.061l2.5 2.5a.75.75 0 001.137-.089l4-5.5z" clip-rule="evenodd" />
+                                </svg>
+                            </label>
+                        </div>
+                    </div>
+
+                    {{-- 일정명 --}}
+                    <div>
+                        <label for="modal_title" class="block text-sm font-medium text-gray-700 mb-1">
+                            일정명 <span class="text-red-500">*</span>
+                        </label>
+                        <input type="text" name="title" id="modal_title" required
+                               class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500">
+                    </div>
+
+                    {{-- 예정일 & 금액 --}}
+                    <div class="grid grid-cols-2 gap-4">
+                        <div>
+                            <label for="modal_scheduled_date" class="block text-sm font-medium text-gray-700 mb-1">
+                                예정일 <span class="text-red-500">*</span>
+                            </label>
+                            <input type="date" name="scheduled_date" id="modal_scheduled_date" required
+                                   class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500">
+                        </div>
+                        <div>
+                            <label for="modal_amount_display" class="block text-sm font-medium text-gray-700 mb-1">
+                                금액 <span class="text-red-500">*</span>
+                            </label>
+                            <input type="text" id="modal_amount_display" required inputmode="numeric"
+                                   class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500 text-right"
+                                   oninput="formatModalAmount(this)" onblur="formatModalAmount(this)">
+                            <input type="hidden" name="amount" id="modal_amount">
+                        </div>
+                    </div>
+
+                    {{-- 거래상대방 --}}
+                    <div>
+                        <label for="modal_counterparty" class="block text-sm font-medium text-gray-700 mb-1">
+                            거래상대방
+                        </label>
+                        <input type="text" name="counterparty" id="modal_counterparty"
+                               class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500">
+                    </div>
+
+                    {{-- 출금 계좌 --}}
+                    <div>
+                        <label for="modal_bank_account" class="block text-sm font-medium text-gray-700 mb-1">
+                            출금 계좌
+                        </label>
+                        <select name="related_bank_account_id" id="modal_bank_account"
+                                class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500">
+                            <option value="">선택안함</option>
+                            @foreach($accounts ?? [] as $account)
+                            <option value="{{ $account->id }}">{{ $account->bank_name }} - {{ $account->account_number }}</option>
+                            @endforeach
+                        </select>
+                    </div>
+
+                    {{-- 분류 & 상태 --}}
+                    <div class="grid grid-cols-2 gap-4">
+                        <div>
+                            <label for="modal_category" class="block text-sm font-medium text-gray-700 mb-1">분류</label>
+                            <select name="category" id="modal_category"
+                                    class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500">
+                                <option value="">선택안함</option>
+                                <option value="매출">매출</option>
+                                <option value="매입">매입</option>
+                                <option value="급여">급여</option>
+                                <option value="임대료">임대료</option>
+                                <option value="운영비">운영비</option>
+                                <option value="세금">세금</option>
+                                <option value="대출">대출</option>
+                                <option value="투자">투자</option>
+                                <option value="기타">기타</option>
+                            </select>
+                        </div>
+                        <div>
+                            <label for="modal_status" class="block text-sm font-medium text-gray-700 mb-1">상태</label>
+                            <select name="status" id="modal_status"
+                                    class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500">
+                                <option value="pending">대기</option>
+                                <option value="completed">완료</option>
+                                <option value="cancelled">취소</option>
+                            </select>
+                        </div>
+                    </div>
+
+                    {{-- 설명 --}}
+                    <div>
+                        <label for="modal_description" class="block text-sm font-medium text-gray-700 mb-1">설명</label>
+                        <textarea name="description" id="modal_description" rows="2"
+                                  class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500"></textarea>
+                    </div>
+
+                    {{-- 메모 --}}
+                    <div>
+                        <label for="modal_memo" class="block text-sm font-medium text-gray-700 mb-1">메모</label>
+                        <textarea name="memo" id="modal_memo" rows="2"
+                                  class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500 focus:border-emerald-500"></textarea>
+                    </div>
+                </form>
+            </div>
+
+            {{-- 모달 푸터 --}}
+            <div class="sticky bottom-0 bg-gray-50 px-6 py-4 border-t flex justify-between">
+                <button type="button" id="deleteBtn" onclick="deleteSchedule()" class="px-4 py-2 text-red-600 hover:text-red-800 hover:bg-red-50 rounded-lg transition-colors hidden">
+                    삭제
+                </button>
+                <div class="flex gap-3 ml-auto">
+                    <button type="button" onclick="closeScheduleModal()" class="px-4 py-2 border border-gray-300 text-gray-700 rounded-lg hover:bg-gray-50 transition-colors">
+                        취소
+                    </button>
+                    <button type="button" onclick="saveSchedule()" class="px-6 py-2 bg-emerald-600 hover:bg-emerald-700 text-white rounded-lg transition-colors">
+                        저장
+                    </button>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
 @endsection
+
+@push('scripts')
+<script>
+    let currentScheduleId = null;
+    const csrfToken = '{{ csrf_token() }}';
+
+    // 모달 열기 (신규 등록)
+    function openCreateModal(date) {
+        currentScheduleId = null;
+        document.getElementById('modalTitle').textContent = '일정 등록';
+        document.getElementById('deleteBtn').classList.add('hidden');
+
+        // 폼 초기화
+        document.getElementById('modalScheduleForm').reset();
+        document.getElementById('modal_id').value = '';
+        document.getElementById('modal_scheduled_date').value = date || new Date().toISOString().split('T')[0];
+        document.getElementById('modal_amount_display').value = '';
+        document.getElementById('modal_amount').value = '';
+
+        // 기본값: 지급
+        document.querySelector('input[name="schedule_type"][value="expense"]').checked = true;
+
+        document.getElementById('scheduleModal').classList.remove('hidden');
+        document.body.style.overflow = 'hidden';
+    }
+
+    // 모달 열기 (수정)
+    async function openEditModal(id) {
+        currentScheduleId = id;
+        document.getElementById('modalTitle').textContent = '일정 수정';
+        document.getElementById('deleteBtn').classList.remove('hidden');
+
+        try {
+            const response = await fetch(`/api/admin/fund-schedules/${id}`, {
+                headers: { 'Accept': 'application/json' }
+            });
+            const result = await response.json();
+
+            if (result.success) {
+                const data = result.data;
+                document.getElementById('modal_id').value = data.id;
+                document.getElementById('modal_title').value = data.title;
+                document.getElementById('modal_scheduled_date').value = data.scheduled_date;
+                document.getElementById('modal_amount').value = data.amount;
+                document.getElementById('modal_amount_display').value = Number(data.amount).toLocaleString('ko-KR');
+                document.getElementById('modal_counterparty').value = data.counterparty || '';
+                document.getElementById('modal_bank_account').value = data.related_bank_account_id || '';
+                document.getElementById('modal_category').value = data.category || '';
+                document.getElementById('modal_status').value = data.status || 'pending';
+                document.getElementById('modal_description').value = data.description || '';
+                document.getElementById('modal_memo').value = data.memo || '';
+
+                // 일정 유형
+                document.querySelector(`input[name="schedule_type"][value="${data.schedule_type}"]`).checked = true;
+
+                document.getElementById('scheduleModal').classList.remove('hidden');
+                document.body.style.overflow = 'hidden';
+            } else {
+                alert('일정 정보를 불러오는데 실패했습니다.');
+            }
+        } catch (error) {
+            console.error('Error:', error);
+            alert('일정 정보를 불러오는데 실패했습니다.');
+        }
+    }
+
+    // 모달 닫기
+    function closeScheduleModal() {
+        document.getElementById('scheduleModal').classList.add('hidden');
+        document.body.style.overflow = '';
+        document.getElementById('modal-form-message').innerHTML = '';
+    }
+
+    // 금액 포맷
+    function formatModalAmount(input) {
+        let value = input.value.replace(/[^\d]/g, '');
+        if (!value) value = '0';
+        const numValue = parseInt(value, 10);
+        input.value = numValue.toLocaleString('ko-KR');
+        document.getElementById('modal_amount').value = numValue;
+    }
+
+    // 저장
+    async function saveSchedule() {
+        const form = document.getElementById('modalScheduleForm');
+        const formData = new FormData(form);
+        const data = Object.fromEntries(formData.entries());
+
+        // 금액 숫자로 변환
+        data.amount = parseInt(document.getElementById('modal_amount').value) || 0;
+
+        const isEdit = currentScheduleId !== null;
+        const url = isEdit
+            ? `/api/admin/fund-schedules/${currentScheduleId}`
+            : '/api/admin/fund-schedules';
+        const method = isEdit ? 'PUT' : 'POST';
+
+        try {
+            const response = await fetch(url, {
+                method: method,
+                headers: {
+                    'Content-Type': 'application/json',
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': csrfToken
+                },
+                body: JSON.stringify(data)
+            });
+
+            const result = await response.json();
+
+            if (result.success) {
+                closeScheduleModal();
+                window.location.reload();
+            } else {
+                document.getElementById('modal-form-message').innerHTML =
+                    `<div class="p-3 bg-red-50 text-red-700 rounded-lg text-sm">${result.message || '저장에 실패했습니다.'}</div>`;
+            }
+        } catch (error) {
+            console.error('Error:', error);
+            document.getElementById('modal-form-message').innerHTML =
+                '<div class="p-3 bg-red-50 text-red-700 rounded-lg text-sm">저장 중 오류가 발생했습니다.</div>';
+        }
+    }
+
+    // 삭제
+    async function deleteSchedule() {
+        if (!currentScheduleId) return;
+        if (!confirm('이 일정을 삭제하시겠습니까?')) return;
+
+        try {
+            const response = await fetch(`/api/admin/fund-schedules/${currentScheduleId}`, {
+                method: 'DELETE',
+                headers: {
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': csrfToken
+                }
+            });
+
+            const result = await response.json();
+
+            if (result.success) {
+                closeScheduleModal();
+                window.location.reload();
+            } else {
+                alert(result.message || '삭제에 실패했습니다.');
+            }
+        } catch (error) {
+            console.error('Error:', error);
+            alert('삭제 중 오류가 발생했습니다.');
+        }
+    }
+
+    // ESC 키로 모달 닫기
+    document.addEventListener('keydown', function(e) {
+        if (e.key === 'Escape' && !document.getElementById('scheduleModal').classList.contains('hidden')) {
+            closeScheduleModal();
+        }
+    });
+</script>
+@endpush
diff --git a/resources/views/finance/fund-schedules/partials/calendar.blade.php b/resources/views/finance/fund-schedules/partials/calendar.blade.php
index 18b74d2f..8d142b90 100644
--- a/resources/views/finance/fund-schedules/partials/calendar.blade.php
+++ b/resources/views/finance/fund-schedules/partials/calendar.blade.php
@@ -55,21 +55,21 @@
                                 </span>
 
                                 @if($isCurrentMonth && count($daySchedules) === 0)
-                                <a href="{{ route('finance.fund-schedules.create', ['date' => $dateKey]) }}"
+                                <button type="button" onclick="openCreateModal('{{ $dateKey }}')"
                                    class="opacity-0 hover:opacity-100 text-gray-400 hover:text-emerald-600 transition-opacity"
                                    title="일정 추가">
                                     <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                                         <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 4v16m8-8H4"/>
                                     </svg>
-                                </a>
+                                </button>
                                 @endif
                             </div>
 
                             {{-- 일정 목록 --}}
                             <div class="space-y-1 overflow-y-auto max-h-20">
                                 @foreach($daySchedules as $schedule)
-                                    <a href="{{ route('finance.fund-schedules.edit', $schedule['id']) }}"
-                                       class="block px-1.5 py-0.5 rounded text-xs truncate border
+                                    <button type="button" onclick="openEditModal({{ $schedule['id'] }})"
+                                       class="block w-full text-left px-1.5 py-0.5 rounded text-xs truncate border cursor-pointer
                                            {{ $schedule['schedule_type'] === 'income' ? 'bg-green-50 text-green-700 border-green-200 hover:bg-green-100' : 'bg-red-50 text-red-700 border-red-200 hover:bg-red-100' }}
                                            {{ $schedule['status'] === 'completed' ? 'opacity-60 line-through' : '' }}
                                            {{ $schedule['status'] === 'cancelled' ? 'opacity-40 line-through' : '' }}
@@ -85,17 +85,17 @@ class="block px-1.5 py-0.5 rounded text-xs truncate border
                                                 {{ number_format($schedule['amount']) }}원
                                             @endif
                                         </div>
-                                    </a>
+                                    </button>
                                 @endforeach
 
                                 @if($isCurrentMonth && count($daySchedules) > 0)
-                                <a href="{{ route('finance.fund-schedules.create', ['date' => $dateKey]) }}"
-                                   class="block text-center text-gray-400 hover:text-emerald-600 py-0.5"
+                                <button type="button" onclick="openCreateModal('{{ $dateKey }}')"
+                                   class="block w-full text-center text-gray-400 hover:text-emerald-600 py-0.5"
                                    title="일정 추가">
                                     <svg class="w-3 h-3 mx-auto" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                                         <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 4v16m8-8H4"/>
                                     </svg>
-                                </a>
+                                </button>
                                 @endif
                             </div>
                         </div>
diff --git a/resources/views/finance/vehicle-logs.blade.php b/resources/views/finance/vehicle-logs.blade.php
index 2b4e617a..b2dfdaa0 100644
--- a/resources/views/finance/vehicle-logs.blade.php
+++ b/resources/views/finance/vehicle-logs.blade.php
@@ -17,13 +17,6 @@
 <script src="https://unpkg.com/react-dom@18/umd/react-dom.development.js?v={{ time() }}"></script>
 <script src="https://unpkg.com/@babel/standalone/babel.min.js?v={{ time() }}"></script>
 <script src="https://unpkg.com/lucide@latest?v={{ time() }}"></script>
-<script>
-window.INITIAL_DATA = {
-    vehicles: @json($vehicles),
-    tripTypes: @json($tripTypes),
-    locationTypes: @json($locationTypes)
-};
-</script>
 @verbatim
 <script type="text/babel">
 const { useState, useRef, useEffect } = React;
@@ -41,213 +34,243 @@
     return <span ref={ref} className="inline-flex items-center" {...props} />;
 };
 
-const Car = createIcon('car');
+const BookOpen = createIcon('book-open');
 const Plus = createIcon('plus');
+const Search = createIcon('search');
 const Download = createIcon('download');
 const X = createIcon('x');
-const Loader = createIcon('loader-2');
-const Calendar = createIcon('calendar');
-const ChevronLeft = createIcon('chevron-left');
-const ChevronRight = createIcon('chevron-right');
-const FileText = createIcon('file-text');
-const MapPin = createIcon('map-pin');
-const User = createIcon('user');
 const Edit = createIcon('edit');
 const Trash2 = createIcon('trash-2');
-const Copy = createIcon('copy');
-const ArrowUpDown = createIcon('arrow-up-down');
+const Car = createIcon('car');
+const MapPin = createIcon('map-pin');
+const User = createIcon('user');
+const Calendar = createIcon('calendar');
+const Navigation = createIcon('navigation');
 
-function VehicleLogsManagement() {
-    const { vehicles, tripTypes, locationTypes } = window.INITIAL_DATA;
-
-    // 날짜를 YYYY-MM-DD 형식으로 포맷 (로컬 시간대 사용)
-    const formatDate = (date) => {
-        const year = date.getFullYear();
-        const month = String(date.getMonth() + 1).padStart(2, '0');
-        const day = String(date.getDate()).padStart(2, '0');
-        return `${year}-${month}-${day}`;
-    };
-
-    // 이번 달 시작일/종료일 계산
-    const getMonthRange = (date) => {
-        const year = date.getFullYear();
-        const month = date.getMonth();
-        const firstDay = new Date(year, month, 1);
-        const lastDay = new Date(year, month + 1, 0);
-        return {
-            start: formatDate(firstDay),
-            end: formatDate(lastDay)
-        };
-    };
-
-    const currentDate = new Date();
-    const thisMonthRange = getMonthRange(currentDate);
-
-    const [selectedVehicle, setSelectedVehicle] = useState(vehicles[0]?.id || null);
-    const [startDate, setStartDate] = useState(thisMonthRange.start);
-    const [endDate, setEndDate] = useState(thisMonthRange.end);
-    const [activePeriod, setActivePeriod] = useState('thisMonth'); // 'thisMonth', 'lastMonth', 'custom'
-
-    const [vehicleInfo, setVehicleInfo] = useState(null);
-    const [logs, setLogs] = useState([]);
-    const [totals, setTotals] = useState({ business_km: 0, personal_km: 0, total_km: 0 });
-    const [totalCount, setTotalCount] = useState(0);
-    const [loading, setLoading] = useState(false);
+function VehicleLogManagement() {
+    const [loading, setLoading] = useState(true);
     const [saving, setSaving] = useState(false);
 
+    // 차량 목록
+    const [vehicles, setVehicles] = useState([]);
+    const [selectedVehicle, setSelectedVehicle] = useState('all');
+
+    // 운행기록
+    const [logs, setLogs] = useState([]);
+
+    // 필터
+    const now = new Date();
+    const [filterYear, setFilterYear] = useState(now.getFullYear());
+    const [filterMonth, setFilterMonth] = useState(now.getMonth() + 1);
+    const [filterTripType, setFilterTripType] = useState('all');
+    const [searchTerm, setSearchTerm] = useState('');
+
+    // 모달
     const [showModal, setShowModal] = useState(false);
     const [modalMode, setModalMode] = useState('add');
     const [editingItem, setEditingItem] = useState(null);
 
-    const initialFormState = {
-        vehicle_id: selectedVehicle,
-        log_date: '',
-        department: '',
-        driver_name: '',
-        trip_type: 'business',
-        departure_type: 'office',
-        departure_name: '',
-        departure_address: '',
-        arrival_type: 'client',
-        arrival_name: '',
-        arrival_address: '',
-        distance_km: '',
-        note: ''
-    };
-    const [formData, setFormData] = useState(initialFormState);
+    // 통계
+    const [summary, setSummary] = useState({ byType: {}, total: { count: 0, distance: 0 } });
 
-    const ownershipTypeLabels = {
-        corporate: '회사',
-        rent: '렌트',
-        lease: '리스'
+    const tripTypes = [
+        { value: 'commute_to', label: '출근용', color: 'bg-blue-100 text-blue-700' },
+        { value: 'commute_from', label: '퇴근용', color: 'bg-indigo-100 text-indigo-700' },
+        { value: 'business', label: '업무용', color: 'bg-green-100 text-green-700' },
+        { value: 'personal', label: '비업무', color: 'bg-gray-100 text-gray-700' }
+    ];
+
+    const locationTypes = [
+        { value: 'home', label: '자택' },
+        { value: 'office', label: '회사' },
+        { value: 'client', label: '거래처' },
+        { value: 'other', label: '기타' }
+    ];
+
+    const noteOptions = ['거래처방문', '제조시설등', '회의참석', '판촉활동', '교육등'];
+
+    const years = Array.from({ length: 5 }, (_, i) => now.getFullYear() - i);
+    const months = Array.from({ length: 12 }, (_, i) => i + 1);
+
+    // 데이터 로드
+    const loadVehicles = async () => {
+        try {
+            const response = await fetch('/finance/vehicle-logs/vehicles');
+            const result = await response.json();
+            if (result.success) {
+                setVehicles(result.data.map(v => ({
+                    id: v.id,
+                    plateNumber: v.plate_number,
+                    model: v.model,
+                    ownershipType: v.ownership_type,
+                    mileage: v.mileage || 0
+                })));
+            }
+        } catch (error) {
+            console.error('차량 로드 실패:', error);
+        }
     };
 
     const loadLogs = async () => {
-        if (!selectedVehicle) return;
-
         try {
-            setLoading(true);
             const params = new URLSearchParams({
+                year: filterYear,
+                month: filterMonth,
+                trip_type: filterTripType,
                 vehicle_id: selectedVehicle,
-                start_date: startDate,
-                end_date: endDate
+                search: searchTerm
             });
             const response = await fetch(`/finance/vehicle-logs/list?${params}`);
             const result = await response.json();
             if (result.success) {
-                setVehicleInfo(result.data.vehicle);
-                setLogs(result.data.logs);
-                setTotals(result.data.totals);
-                setTotalCount(result.data.totalCount || 0);
+                setLogs(result.data);
             }
         } catch (error) {
-            console.error('Failed to load logs:', error);
+            console.error('운행기록 로드 실패:', error);
         } finally {
             setLoading(false);
         }
     };
 
+    const loadSummary = async () => {
+        try {
+            const params = new URLSearchParams({
+                year: filterYear,
+                month: filterMonth,
+                vehicle_id: selectedVehicle
+            });
+            const response = await fetch(`/finance/vehicle-logs/summary?${params}`);
+            const result = await response.json();
+            if (result.success) {
+                setSummary(result.data);
+            }
+        } catch (error) {
+            console.error('통계 로드 실패:', error);
+        }
+    };
+
+    useEffect(() => {
+        loadVehicles();
+    }, []);
+
     useEffect(() => {
         loadLogs();
-    }, [selectedVehicle, startDate, endDate]);
+        loadSummary();
+    }, [filterYear, filterMonth, filterTripType, selectedVehicle]);
 
-    const handleThisMonth = () => {
-        const range = getMonthRange(new Date());
-        setStartDate(range.start);
-        setEndDate(range.end);
-        setActivePeriod('thisMonth');
+    const handleSearch = () => {
+        loadLogs();
     };
 
-    const handleLastMonth = () => {
-        const lastMonth = new Date();
-        lastMonth.setMonth(lastMonth.getMonth() - 1);
-        const range = getMonthRange(lastMonth);
-        setStartDate(range.start);
-        setEndDate(range.end);
-        setActivePeriod('lastMonth');
+    // 헬퍼 함수
+    const formatCurrency = (num) => num ? num.toLocaleString() : '0';
+
+    const getTripTypeInfo = (type) => {
+        return tripTypes.find(t => t.value === type) || { label: type, color: 'bg-gray-100 text-gray-700' };
     };
 
-    const handleDateChange = (type, value) => {
-        if (type === 'start') {
-            setStartDate(value);
-        } else {
-            setEndDate(value);
-        }
-        setActivePeriod('custom');
+    const getLocationTypeLabel = (type) => {
+        const found = locationTypes.find(t => t.value === type);
+        return found ? found.label : type || '';
     };
 
+    const getSelectedVehicleInfo = () => {
+        if (selectedVehicle === 'all') return null;
+        return vehicles.find(v => v.id === parseInt(selectedVehicle));
+    };
+
+    // 폼 상태
+    const initialFormState = {
+        logDate: new Date().toISOString().split('T')[0],
+        vehicleId: '',
+        department: '',
+        driverName: '',
+        tripType: 'business',
+        departureType: 'office',
+        departureName: '',
+        departureAddress: '',
+        arrivalType: 'client',
+        arrivalName: '',
+        arrivalAddress: '',
+        distanceKm: '',
+        note: ''
+    };
+    const [formData, setFormData] = useState(initialFormState);
+
+    // 운행기록 CRUD
     const handleAdd = () => {
-        const today = formatDate(new Date());
-
         setModalMode('add');
-        setEditingItem(null);
         setFormData({
             ...initialFormState,
-            vehicle_id: selectedVehicle,
-            log_date: today,
-            driver_name: vehicleInfo?.driver || ''
+            vehicleId: selectedVehicle !== 'all' ? selectedVehicle : (vehicles[0]?.id || '')
         });
         setShowModal(true);
     };
 
-    const handleEdit = (log) => {
+    const handleEdit = (item) => {
         setModalMode('edit');
-        setEditingItem(log);
+        setEditingItem(item);
         setFormData({
-            vehicle_id: log.vehicle_id,
-            log_date: log.log_date?.split('T')[0] || '',
-            department: log.department || '',
-            driver_name: log.driver_name || '',
-            trip_type: log.trip_type || 'business',
-            departure_type: log.departure_type || '',
-            departure_name: log.departure_name || '',
-            departure_address: log.departure_address || '',
-            arrival_type: log.arrival_type || '',
-            arrival_name: log.arrival_name || '',
-            arrival_address: log.arrival_address || '',
-            distance_km: log.distance_km || '',
-            note: log.note || ''
+            logDate: item.logDate,
+            vehicleId: item.vehicleId,
+            department: item.department || '',
+            driverName: item.driverName,
+            tripType: item.tripType,
+            departureType: item.departureType || '',
+            departureName: item.departureName || '',
+            departureAddress: item.departureAddress || '',
+            arrivalType: item.arrivalType || '',
+            arrivalName: item.arrivalName || '',
+            arrivalAddress: item.arrivalAddress || '',
+            distanceKm: item.distanceKm,
+            note: item.note || ''
         });
         setShowModal(true);
     };
 
     const handleSave = async () => {
-        if (!formData.log_date || !formData.driver_name || !formData.distance_km) {
-            alert('날짜, 운전자, 주행거리는 필수입니다.');
+        if (!formData.vehicleId || !formData.driverName || !formData.distanceKm) {
+            alert('차량, 운전자명, 주행거리는 필수입니다.');
             return;
         }
-
         setSaving(true);
         try {
             const payload = {
-                ...formData,
-                distance_km: parseInt(formData.distance_km) || 0
+                vehicle_id: parseInt(formData.vehicleId),
+                log_date: formData.logDate,
+                department: formData.department,
+                driver_name: formData.driverName,
+                trip_type: formData.tripType,
+                departure_type: formData.departureType || null,
+                departure_name: formData.departureName,
+                departure_address: formData.departureAddress,
+                arrival_type: formData.arrivalType || null,
+                arrival_name: formData.arrivalName,
+                arrival_address: formData.arrivalAddress,
+                distance_km: parseInt(formData.distanceKm) || 0,
+                note: formData.note
             };
-
-            const url = modalMode === 'add'
-                ? '/finance/vehicle-logs'
-                : `/finance/vehicle-logs/${editingItem.id}`;
+            const url = modalMode === 'add' ? '/finance/vehicle-logs' : `/finance/vehicle-logs/${editingItem.id}`;
             const method = modalMode === 'add' ? 'POST' : 'PUT';
-
             const response = await fetch(url, {
                 method,
                 headers: {
                     'Content-Type': 'application/json',
-                    'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content,
+                    'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content
                 },
-                body: JSON.stringify(payload),
+                body: JSON.stringify(payload)
             });
-
             const result = await response.json();
             if (result.success) {
                 await loadLogs();
+                await loadSummary();
                 setShowModal(false);
                 setEditingItem(null);
             } else {
                 alert(result.message || '저장에 실패했습니다.');
             }
         } catch (error) {
-            console.error('Save error:', error);
+            console.error('저장 오류:', error);
             alert('저장 중 오류가 발생했습니다.');
         } finally {
             setSaving(false);
@@ -256,211 +279,163 @@ function VehicleLogsManagement() {
 
     const handleDelete = async (id) => {
         if (!confirm('정말 삭제하시겠습니까?')) return;
-
         try {
             const response = await fetch(`/finance/vehicle-logs/${id}`, {
                 method: 'DELETE',
-                headers: {
-                    'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content,
-                },
+                headers: { 'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content }
             });
-
             const result = await response.json();
             if (result.success) {
                 await loadLogs();
+                await loadSummary();
                 setShowModal(false);
             } else {
                 alert(result.message || '삭제에 실패했습니다.');
             }
         } catch (error) {
-            console.error('Delete error:', error);
+            console.error('삭제 오류:', error);
             alert('삭제 중 오류가 발생했습니다.');
         }
     };
 
-    const handleExport = () => {
-        const params = new URLSearchParams({
-            vehicle_id: selectedVehicle,
-            start_date: startDate,
-            end_date: endDate
-        });
-        window.location.href = `/finance/vehicle-logs/export?${params}`;
+    const handleDownload = () => {
+        const rows = [
+            ['업무용승용차 운행기록부', `${filterYear}년 ${filterMonth}월`],
+            [],
+            ['날짜', '부서', '성명', '구분', '출발지분류', '출발지명', '출발지주소', '도착지분류', '도착지명', '도착지주소', '주행km', '비고'],
+            ...logs.map(item => [
+                item.logDate,
+                item.department || '',
+                item.driverName,
+                getTripTypeInfo(item.tripType).label,
+                getLocationTypeLabel(item.departureType),
+                item.departureName || '',
+                item.departureAddress || '',
+                getLocationTypeLabel(item.arrivalType),
+                item.arrivalName || '',
+                item.arrivalAddress || '',
+                item.distanceKm,
+                item.note || ''
+            ])
+        ];
+        const csvContent = rows.map(row => row.map(cell => `"${cell}"`).join(',')).join('\n');
+        const blob = new Blob(['\uFEFF' + csvContent], { type: 'text/csv;charset=utf-8;' });
+        const link = document.createElement('a');
+        link.href = URL.createObjectURL(blob);
+        link.download = `운행기록부_${filterYear}년${filterMonth}월.csv`;
+        link.click();
     };
 
-    // 복사 기능: 현재 데이터를 복사해서 새 기록 추가 모드로 전환
-    const handleCopy = () => {
-        setModalMode('add');
-        setEditingItem(null);
-        // 기존 데이터 그대로 유지 (날짜 포함)
-    };
+    // 검색 필터링
+    const filteredLogs = logs.filter(item => {
+        if (!searchTerm) return true;
+        const search = searchTerm.toLowerCase();
+        return (item.driverName || '').toLowerCase().includes(search) ||
+               (item.departureName || '').toLowerCase().includes(search) ||
+               (item.arrivalName || '').toLowerCase().includes(search) ||
+               (item.note || '').toLowerCase().includes(search);
+    });
 
-    // 출발지↔도착지 교환 + 출근↔퇴근 전환
-    const handleSwapLocations = () => {
-        setFormData(prev => {
-            // 출근↔퇴근 전환
-            let newTripType = prev.trip_type;
-            if (prev.trip_type === 'commute_to') {
-                newTripType = 'commute_from';
-            } else if (prev.trip_type === 'commute_from') {
-                newTripType = 'commute_to';
-            }
-
-            return {
-                ...prev,
-                trip_type: newTripType,
-                // 출발지 ↔ 도착지 교환
-                departure_type: prev.arrival_type,
-                departure_name: prev.arrival_name,
-                departure_address: prev.arrival_address,
-                arrival_type: prev.departure_type,
-                arrival_name: prev.departure_name,
-                arrival_address: prev.departure_address,
-            };
-        });
-    };
-
-    const getTripTypeColor = (type) => {
-        switch(type) {
-            case 'commute_to': return 'bg-blue-100 text-blue-700';
-            case 'commute_from': return 'bg-indigo-100 text-indigo-700';
-            case 'business': return 'bg-emerald-100 text-emerald-700';
-            case 'personal': return 'bg-orange-100 text-orange-700';
-            case 'commute_round': return 'bg-purple-100 text-purple-700';
-            case 'business_round': return 'bg-teal-100 text-teal-700';
-            case 'personal_round': return 'bg-rose-100 text-rose-700';
-            default: return 'bg-gray-100 text-gray-700';
-        }
-    };
-
-    const formatNumber = (num) => num ? Number(num).toLocaleString() : '0';
+    const vehicleInfo = getSelectedVehicleInfo();
 
     return (
         <div className="bg-gray-50 min-h-screen">
-            {/* 헤더 */}
             <header className="bg-white border-b border-gray-200 rounded-t-xl mb-6">
                 <div className="px-6 py-4 flex items-center justify-between">
                     <div className="flex items-center gap-4">
-                        <div className="p-2 bg-emerald-100 rounded-xl"><FileText className="w-6 h-6 text-emerald-600" /></div>
-                        <div><h1 className="text-xl font-bold text-gray-900">차량일지</h1><p className="text-sm text-gray-500">운행기록부</p></div>
+                        <div className="p-2 bg-emerald-100 rounded-xl"><BookOpen className="w-6 h-6 text-emerald-600" /></div>
+                        <div>
+                            <h1 className="text-xl font-bold text-gray-900">차량일지</h1>
+                            <p className="text-sm text-gray-500">업무용승용차 운행기록부</p>
+                        </div>
                     </div>
                     <div className="flex items-center gap-3">
-                        <button onClick={handleExport} disabled={!selectedVehicle || logs.length === 0} className="flex items-center gap-2 px-4 py-2 text-gray-700 hover:bg-gray-100 rounded-lg disabled:opacity-50 disabled:cursor-not-allowed">
+                        <button onClick={handleDownload} className="flex items-center gap-2 px-4 py-2 text-gray-700 hover:bg-gray-100 rounded-lg">
                             <Download className="w-4 h-4" /><span className="text-sm">Excel</span>
                         </button>
-                        <button onClick={handleAdd} disabled={!selectedVehicle} className="flex items-center gap-2 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white rounded-lg disabled:opacity-50 disabled:cursor-not-allowed">
-                            <Plus className="w-4 h-4" /><span className="text-sm font-medium">운행기록 추가</span>
+                        <button onClick={handleAdd} className="flex items-center gap-2 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white rounded-lg">
+                            <Plus className="w-4 h-4" /><span className="text-sm font-medium">운행기록 등록</span>
                         </button>
                     </div>
                 </div>
             </header>
 
-            {/* 차량 선택 및 기간 필터 */}
+            {/* 차량 선택 및 기본 정보 */}
             <div className="bg-white rounded-xl border border-gray-200 p-4 mb-6">
-                <div className="flex flex-col md:flex-row gap-4 items-center">
-                    {/* 차량 선택 */}
-                    <div className="w-64">
+                <div className="flex flex-wrap items-center gap-4">
+                    <div className="flex items-center gap-2">
+                        <Car className="w-5 h-5 text-gray-500" />
                         <select
-                            value={selectedVehicle || ''}
-                            onChange={(e) => setSelectedVehicle(e.target.value ? parseInt(e.target.value) : null)}
-                            className="w-full px-3 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500"
+                            value={selectedVehicle}
+                            onChange={(e) => setSelectedVehicle(e.target.value)}
+                            className="px-3 py-2 border border-gray-300 rounded-lg font-medium"
                         >
-                            <option value="">차량을 선택하세요</option>
+                            <option value="all">전체 차량</option>
                             {vehicles.map(v => (
-                                <option key={v.id} value={v.id}>
-                                    {v.plate_number} - {v.model} ({v.driver || '미지정'})
-                                </option>
+                                <option key={v.id} value={v.id}>{v.plateNumber} ({v.model})</option>
                             ))}
                         </select>
                     </div>
-
-                    {/* 기간 선택 */}
-                    <div className="flex items-center gap-2">
-                        <span className="text-sm text-gray-600">기간</span>
-                        <input
-                            type="date"
-                            value={startDate}
-                            onChange={(e) => handleDateChange('start', e.target.value)}
-                            className="px-3 py-2 border border-gray-300 rounded-lg text-sm"
-                        />
-                        <span className="text-gray-400">~</span>
-                        <input
-                            type="date"
-                            value={endDate}
-                            onChange={(e) => handleDateChange('end', e.target.value)}
-                            className="px-3 py-2 border border-gray-300 rounded-lg text-sm"
-                        />
-                        <button
-                            onClick={handleThisMonth}
-                            className={`px-3 py-2 rounded-lg text-sm font-medium ${
-                                activePeriod === 'thisMonth'
-                                    ? 'bg-blue-600 text-white hover:bg-blue-700'
-                                    : 'border border-gray-300 text-gray-700 hover:bg-gray-50'
-                            }`}
-                        >
-                            이번 달
-                        </button>
-                        <button
-                            onClick={handleLastMonth}
-                            className={`px-3 py-2 rounded-lg text-sm font-medium ${
-                                activePeriod === 'lastMonth'
-                                    ? 'bg-blue-600 text-white hover:bg-blue-700'
-                                    : 'border border-gray-300 text-gray-700 hover:bg-gray-50'
-                            }`}
-                        >
-                            지난 달
-                        </button>
-                    </div>
-
-                    {/* 조회 건수 */}
-                    <div className="text-sm text-gray-500 ml-auto">
-                        조회: <span className="font-medium text-gray-900">{logs.length}건</span> / 전체 <span className="font-medium text-gray-900">{totalCount}건</span>
-                    </div>
+                    {vehicleInfo && (
+                        <div className="flex items-center gap-4 text-sm text-gray-600">
+                            <span>차종: <strong>{vehicleInfo.model}</strong></span>
+                            <span>현재 주행거리: <strong>{formatCurrency(vehicleInfo.mileage)}km</strong></span>
+                        </div>
+                    )}
                 </div>
             </div>
 
-            {/* 차량 정보 카드 */}
-            {vehicleInfo && (
-                <div className="bg-white rounded-xl border border-gray-200 p-6 mb-6">
-                    <div className="grid grid-cols-1 md:grid-cols-5 gap-4">
-                        <div>
-                            <p className="text-sm text-gray-500 mb-1">차량번호</p>
-                            <p className="font-bold text-gray-900">{vehicleInfo.plate_number}</p>
-                        </div>
-                        <div>
-                            <p className="text-sm text-gray-500 mb-1">차종</p>
-                            <p className="font-medium text-gray-900">{vehicleInfo.model}</p>
-                        </div>
-                        <div>
-                            <p className="text-sm text-gray-500 mb-1">명의구분</p>
-                            <p className="font-medium text-gray-900">{ownershipTypeLabels[vehicleInfo.ownership_type] || vehicleInfo.ownership_type}</p>
-                        </div>
-                        <div>
-                            <p className="text-sm text-gray-500 mb-1">운전자</p>
-                            <p className="font-medium text-gray-900">{vehicleInfo.driver || '-'}</p>
-                        </div>
-                        <div>
-                            <p className="text-sm text-gray-500 mb-1">현재 주행거리</p>
-                            <p className="font-medium text-gray-900">{formatNumber(vehicleInfo.mileage)} km</p>
-                        </div>
+            {/* 통계 카드 */}
+            <div className="grid grid-cols-2 md:grid-cols-5 gap-4 mb-6">
+                <div className="bg-white rounded-xl border border-gray-200 p-4">
+                    <div className="flex items-center justify-between mb-2">
+                        <span className="text-sm text-gray-500">전체</span>
+                        <Navigation className="w-5 h-5 text-gray-400" />
                     </div>
+                    <p className="text-xl font-bold text-gray-900">{formatCurrency(summary.total?.distance || 0)}km</p>
+                    <p className="text-xs text-gray-400 mt-1">{summary.total?.count || 0}건</p>
                 </div>
-            )}
+                {tripTypes.map(type => {
+                    const data = summary.byType?.[type.value] || { count: 0, distance: 0 };
+                    return (
+                        <div key={type.value} className="bg-white rounded-xl border border-gray-200 p-4">
+                            <div className="flex items-center justify-between mb-2">
+                                <span className={`text-sm ${type.color.split(' ')[1]}`}>{type.label}</span>
+                            </div>
+                            <p className="text-xl font-bold text-gray-900">{formatCurrency(data.distance)}km</p>
+                            <p className="text-xs text-gray-400 mt-1">{data.count}건</p>
+                        </div>
+                    );
+                })}
+            </div>
 
-            {/* 월별 합계 */}
-            <div className="grid grid-cols-1 md:grid-cols-3 gap-4 mb-6">
-                <div className="bg-white rounded-xl border border-emerald-200 p-6 bg-emerald-50/30">
-                    <p className="text-sm text-emerald-700 mb-1">업무용 주행거리</p>
-                    <p className="text-2xl font-bold text-emerald-600">{formatNumber(totals.business_km)} km</p>
-                    <p className="text-xs text-emerald-500 mt-1">출퇴근 + 업무용</p>
-                </div>
-                <div className="bg-white rounded-xl border border-orange-200 p-6 bg-orange-50/30">
-                    <p className="text-sm text-orange-700 mb-1">비업무용 주행거리</p>
-                    <p className="text-2xl font-bold text-orange-600">{formatNumber(totals.personal_km)} km</p>
-                </div>
-                <div className="bg-white rounded-xl border border-gray-200 p-6">
-                    <p className="text-sm text-gray-500 mb-1">총 주행거리</p>
-                    <p className="text-2xl font-bold text-gray-900">{formatNumber(totals.total_km)} km</p>
-                    <p className="text-xs text-gray-400 mt-1">{startDate} ~ {endDate}</p>
+            {/* 필터 */}
+            <div className="bg-white rounded-xl border border-gray-200 p-4 mb-6">
+                <div className="flex flex-wrap items-center gap-4">
+                    <div className="flex items-center gap-2">
+                        <Calendar className="w-5 h-5 text-gray-400" />
+                        <select value={filterYear} onChange={(e) => setFilterYear(parseInt(e.target.value))} className="px-3 py-2 border border-gray-300 rounded-lg">
+                            {years.map(y => <option key={y} value={y}>{y}년</option>)}
+                        </select>
+                        <select value={filterMonth} onChange={(e) => setFilterMonth(parseInt(e.target.value))} className="px-3 py-2 border border-gray-300 rounded-lg">
+                            {months.map(m => <option key={m} value={m}>{m}월</option>)}
+                        </select>
+                    </div>
+                    <select value={filterTripType} onChange={(e) => setFilterTripType(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
+                        <option value="all">전체 구분</option>
+                        {tripTypes.map(t => <option key={t.value} value={t.value}>{t.label}</option>)}
+                    </select>
+                    <div className="flex-1 relative">
+                        <Search className="w-5 h-5 text-gray-400 absolute left-3 top-1/2 -translate-y-1/2" />
+                        <input
+                            type="text"
+                            placeholder="운전자, 출발지, 도착지, 비고 검색..."
+                            value={searchTerm}
+                            onChange={(e) => setSearchTerm(e.target.value)}
+                            onKeyDown={(e) => e.key === 'Enter' && handleSearch()}
+                            className="w-full pl-10 pr-4 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-emerald-500"
+                        />
+                    </div>
                 </div>
             </div>
 
@@ -468,95 +443,69 @@ className={`px-3 py-2 rounded-lg text-sm font-medium ${
             <div className="bg-white rounded-xl border border-gray-200 overflow-hidden">
                 <div className="overflow-x-auto">
                     <table className="w-full">
-                        <thead>
-                            <tr className="bg-gray-50 border-b border-gray-200">
-                                <th className="px-4 py-3 text-left text-sm font-medium text-gray-600">일자</th>
-                                <th className="px-4 py-3 text-left text-sm font-medium text-gray-600">부서</th>
-                                <th className="px-4 py-3 text-left text-sm font-medium text-gray-600">성명</th>
-                                <th className="px-4 py-3 text-left text-sm font-medium text-gray-600">구분</th>
-                                <th className="px-4 py-3 text-left text-sm font-medium text-gray-600">출발지</th>
-                                <th className="px-4 py-3 text-left text-sm font-medium text-gray-600">도착지</th>
-                                <th className="px-4 py-3 text-right text-sm font-medium text-gray-600">주행km</th>
-                                <th className="px-4 py-3 text-left text-sm font-medium text-gray-600">비고</th>
-                                <th className="px-4 py-3 text-center text-sm font-medium text-gray-600 w-20"></th>
+                        <thead className="bg-gray-50 border-b border-gray-200">
+                            <tr>
+                                <th className="px-4 py-3 text-left text-xs font-semibold text-gray-600">날짜</th>
+                                <th className="px-4 py-3 text-left text-xs font-semibold text-gray-600">차량</th>
+                                <th className="px-4 py-3 text-left text-xs font-semibold text-gray-600">부서/성명</th>
+                                <th className="px-4 py-3 text-left text-xs font-semibold text-gray-600">구분</th>
+                                <th className="px-4 py-3 text-left text-xs font-semibold text-gray-600">출발지</th>
+                                <th className="px-4 py-3 text-left text-xs font-semibold text-gray-600">도착지</th>
+                                <th className="px-4 py-3 text-right text-xs font-semibold text-gray-600">주행km</th>
+                                <th className="px-4 py-3 text-left text-xs font-semibold text-gray-600">비고</th>
+                                <th className="px-4 py-3 text-center text-xs font-semibold text-gray-600">관리</th>
                             </tr>
                         </thead>
-                        <tbody>
+                        <tbody className="divide-y divide-gray-100">
                             {loading ? (
-                                <tr>
-                                    <td colSpan="9" className="text-center py-12 text-gray-400">
-                                        <div className="animate-spin w-8 h-8 border-4 border-emerald-500 border-t-transparent rounded-full mx-auto mb-4"></div>
-                                        <p>운행기록을 불러오는 중...</p>
-                                    </td>
-                                </tr>
-                            ) : !selectedVehicle ? (
-                                <tr>
-                                    <td colSpan="9" className="text-center py-12 text-gray-400">
-                                        <Car className="w-12 h-12 mx-auto mb-4 opacity-50" />
-                                        <p>차량을 선택하세요.</p>
-                                    </td>
-                                </tr>
-                            ) : logs.length === 0 ? (
-                                <tr>
-                                    <td colSpan="9" className="text-center py-12 text-gray-400">
-                                        <FileText className="w-12 h-12 mx-auto mb-4 opacity-50" />
-                                        <p>등록된 운행기록이 없습니다.</p>
-                                        <button onClick={handleAdd} className="mt-4 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white rounded-lg text-sm">
-                                            운행기록 추가하기
-                                        </button>
-                                    </td>
-                                </tr>
-                            ) : (
-                                logs.map(log => (
-                                    <tr key={log.id} onClick={() => handleEdit(log)} className="border-b border-gray-100 hover:bg-emerald-50 cursor-pointer transition-colors">
-                                        <td className="px-4 py-3 text-sm text-gray-900">
-                                            {log.log_date?.split('T')[0]}
-                                        </td>
-                                        <td className="px-4 py-3 text-sm text-gray-600">
-                                            {log.department || '-'}
-                                        </td>
-                                        <td className="px-4 py-3 text-sm text-gray-900 font-medium">
-                                            {log.driver_name}
+                                <tr><td colSpan="9" className="px-6 py-12 text-center text-gray-400">로딩 중...</td></tr>
+                            ) : filteredLogs.length === 0 ? (
+                                <tr><td colSpan="9" className="px-6 py-12 text-center text-gray-400">운행기록이 없습니다.</td></tr>
+                            ) : filteredLogs.map(item => {
+                                const tripType = getTripTypeInfo(item.tripType);
+                                return (
+                                    <tr key={item.id} className="hover:bg-gray-50 cursor-pointer" onClick={() => handleEdit(item)}>
+                                        <td className="px-4 py-3 text-sm text-gray-600">{item.logDate}</td>
+                                        <td className="px-4 py-3">
+                                            <p className="text-sm font-medium text-gray-900">{item.plateNumber || '-'}</p>
+                                            <p className="text-xs text-gray-400">{item.model || ''}</p>
                                         </td>
                                         <td className="px-4 py-3">
-                                            <span className={`px-2 py-0.5 rounded text-xs font-medium ${getTripTypeColor(log.trip_type)}`}>
-                                                {tripTypes[log.trip_type] || log.trip_type}
-                                            </span>
+                                            <p className="text-sm text-gray-900">{item.driverName}</p>
+                                            {item.department && <p className="text-xs text-gray-400">{item.department}</p>}
                                         </td>
-                                        <td className="px-4 py-3 text-sm text-gray-600">
-                                            <div className="flex items-center gap-1">
-                                                {log.departure_type && (
-                                                    <span className="text-xs text-gray-400">[{locationTypes[log.departure_type]}]</span>
-                                                )}
-                                                <span>{log.departure_name || '-'}</span>
-                                            </div>
+                                        <td className="px-4 py-3">
+                                            <span className={`px-2 py-1 rounded text-xs font-medium ${tripType.color}`}>{tripType.label}</span>
                                         </td>
-                                        <td className="px-4 py-3 text-sm text-gray-600">
-                                            <div className="flex items-center gap-1">
-                                                {log.arrival_type && (
-                                                    <span className="text-xs text-gray-400">[{locationTypes[log.arrival_type]}]</span>
-                                                )}
-                                                <span>{log.arrival_name || '-'}</span>
-                                            </div>
+                                        <td className="px-4 py-3">
+                                            <p className="text-sm text-gray-900">{item.departureName || getLocationTypeLabel(item.departureType) || '-'}</p>
+                                            {item.departureAddress && <p className="text-xs text-gray-400 truncate max-w-[150px]">{item.departureAddress}</p>}
                                         </td>
-                                        <td className="px-4 py-3 text-sm text-gray-900 font-medium text-right">
-                                            {formatNumber(log.distance_km)}
+                                        <td className="px-4 py-3">
+                                            <p className="text-sm text-gray-900">{item.arrivalName || getLocationTypeLabel(item.arrivalType) || '-'}</p>
+                                            {item.arrivalAddress && <p className="text-xs text-gray-400 truncate max-w-[150px]">{item.arrivalAddress}</p>}
                                         </td>
-                                        <td className="px-4 py-3 text-sm text-gray-500">
-                                            {log.note || '-'}
-                                        </td>
-                                        <td className="px-4 py-3 text-center">
-                                            <button
-                                                onClick={() => handleEdit(log)}
-                                                className="p-1 hover:bg-gray-100 rounded text-gray-400 hover:text-gray-600"
-                                            >
-                                                <Edit className="w-4 h-4" />
-                                            </button>
+                                        <td className="px-4 py-3 text-sm font-bold text-right text-emerald-600">{formatCurrency(item.distanceKm)}km</td>
+                                        <td className="px-4 py-3 text-sm text-gray-600">{item.note || '-'}</td>
+                                        <td className="px-4 py-3 text-center" onClick={(e) => e.stopPropagation()}>
+                                            <button onClick={() => handleEdit(item)} className="p-1 text-gray-400 hover:text-blue-500"><Edit className="w-4 h-4" /></button>
+                                            <button onClick={() => handleDelete(item.id)} className="p-1 text-gray-400 hover:text-rose-500"><Trash2 className="w-4 h-4" /></button>
                                         </td>
                                     </tr>
-                                ))
-                            )}
+                                );
+                            })}
                         </tbody>
+                        {filteredLogs.length > 0 && (
+                            <tfoot className="bg-gray-50 border-t border-gray-200">
+                                <tr>
+                                    <td colSpan="6" className="px-4 py-3 text-sm font-semibold text-gray-700 text-right">합계</td>
+                                    <td className="px-4 py-3 text-sm font-bold text-right text-emerald-700">
+                                        {formatCurrency(filteredLogs.reduce((sum, item) => sum + item.distanceKm, 0))}km
+                                    </td>
+                                    <td colSpan="2"></td>
+                                </tr>
+                            </tfoot>
+                        )}
                     </table>
                 </div>
             </div>
@@ -566,58 +515,52 @@ className="p-1 hover:bg-gray-100 rounded text-gray-400 hover:text-gray-600"
                 <div className="fixed inset-0 bg-black/50 flex items-center justify-center z-50">
                     <div className="bg-white rounded-xl p-6 w-full max-w-2xl mx-4 max-h-[90vh] overflow-y-auto">
                         <div className="flex items-center justify-between mb-6">
-                            <div className="flex items-center gap-3">
-                                <h3 className="text-lg font-bold text-gray-900">
-                                    {modalMode === 'add' ? '운행기록 추가' : '운행기록 수정'}
-                                </h3>
-                                {/* 편의 기능 버튼 */}
-                                <div className="flex items-center gap-1">
-                                    {modalMode === 'edit' && (
-                                        <button
-                                            type="button"
-                                            onClick={handleCopy}
-                                            className="flex items-center gap-1 px-2 py-1 text-xs text-blue-600 hover:bg-blue-50 rounded border border-blue-200"
-                                            title="이 기록을 복사하여 새로 추가"
-                                        >
-                                            <Copy className="w-3 h-3" />
-                                            복사
-                                        </button>
-                                    )}
-                                    <button
-                                        type="button"
-                                        onClick={handleSwapLocations}
-                                        className="flex items-center gap-1 px-2 py-1 text-xs text-purple-600 hover:bg-purple-50 rounded border border-purple-200"
-                                        title="출발지↔도착지 교환, 출근↔퇴근 전환"
-                                    >
-                                        <ArrowUpDown className="w-3 h-3" />
-                                        출발↔도착
-                                    </button>
-                                </div>
-                            </div>
-                            <button onClick={() => setShowModal(false)} className="p-1 hover:bg-gray-100 rounded-lg">
-                                <X className="w-5 h-5 text-gray-500" />
-                            </button>
+                            <h3 className="text-lg font-bold text-gray-900">{modalMode === 'add' ? '운행기록 등록' : '운행기록 수정'}</h3>
+                            <button onClick={() => setShowModal(false)} className="p-1 hover:bg-gray-100 rounded-lg"><X className="w-5 h-5 text-gray-500" /></button>
                         </div>
-
                         <div className="space-y-4">
                             {/* 기본 정보 */}
                             <div className="grid grid-cols-3 gap-4">
                                 <div>
-                                    <label className="block text-sm font-medium text-gray-700 mb-1">운행일자 *</label>
+                                    <label className="block text-sm font-medium text-gray-700 mb-1">날짜 *</label>
                                     <input
                                         type="date"
-                                        value={formData.log_date}
-                                        onChange={(e) => setFormData(prev => ({ ...prev, log_date: e.target.value }))}
+                                        value={formData.logDate}
+                                        onChange={(e) => setFormData(prev => ({ ...prev, logDate: e.target.value }))}
                                         className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                     />
                                 </div>
+                                <div>
+                                    <label className="block text-sm font-medium text-gray-700 mb-1">차량 *</label>
+                                    <select
+                                        value={formData.vehicleId}
+                                        onChange={(e) => setFormData(prev => ({ ...prev, vehicleId: e.target.value }))}
+                                        className="w-full px-3 py-2 border border-gray-300 rounded-lg"
+                                    >
+                                        <option value="">선택하세요</option>
+                                        {vehicles.map(v => <option key={v.id} value={v.id}>{v.plateNumber} ({v.model})</option>)}
+                                    </select>
+                                </div>
+                                <div>
+                                    <label className="block text-sm font-medium text-gray-700 mb-1">구분 *</label>
+                                    <select
+                                        value={formData.tripType}
+                                        onChange={(e) => setFormData(prev => ({ ...prev, tripType: e.target.value }))}
+                                        className="w-full px-3 py-2 border border-gray-300 rounded-lg"
+                                    >
+                                        {tripTypes.map(t => <option key={t.value} value={t.value}>{t.label}</option>)}
+                                    </select>
+                                </div>
+                            </div>
+
+                            <div className="grid grid-cols-3 gap-4">
                                 <div>
                                     <label className="block text-sm font-medium text-gray-700 mb-1">부서</label>
                                     <input
                                         type="text"
                                         value={formData.department}
                                         onChange={(e) => setFormData(prev => ({ ...prev, department: e.target.value }))}
-                                        placeholder="부서명"
+                                        placeholder="영업부"
                                         className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                     />
                                 </div>
@@ -625,33 +568,18 @@ className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                     <label className="block text-sm font-medium text-gray-700 mb-1">운전자 *</label>
                                     <input
                                         type="text"
-                                        value={formData.driver_name}
-                                        onChange={(e) => setFormData(prev => ({ ...prev, driver_name: e.target.value }))}
-                                        placeholder="운전자명"
+                                        value={formData.driverName}
+                                        onChange={(e) => setFormData(prev => ({ ...prev, driverName: e.target.value }))}
+                                        placeholder="홍길동"
                                         className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                     />
                                 </div>
-                            </div>
-
-                            <div className="grid grid-cols-2 gap-4">
                                 <div>
-                                    <label className="block text-sm font-medium text-gray-700 mb-1">구분 *</label>
-                                    <select
-                                        value={formData.trip_type}
-                                        onChange={(e) => setFormData(prev => ({ ...prev, trip_type: e.target.value }))}
-                                        className="w-full px-3 py-2 border border-gray-300 rounded-lg"
-                                    >
-                                        {Object.entries(tripTypes).map(([value, label]) => (
-                                            <option key={value} value={value}>{label}</option>
-                                        ))}
-                                    </select>
-                                </div>
-                                <div>
-                                    <label className="block text-sm font-medium text-gray-700 mb-1">주행거리(km) *</label>
+                                    <label className="block text-sm font-medium text-gray-700 mb-1">주행거리 (km) *</label>
                                     <input
                                         type="number"
-                                        value={formData.distance_km}
-                                        onChange={(e) => setFormData(prev => ({ ...prev, distance_km: e.target.value }))}
+                                        value={formData.distanceKm}
+                                        onChange={(e) => setFormData(prev => ({ ...prev, distanceKm: e.target.value }))}
                                         placeholder="0"
                                         className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right"
                                     />
@@ -659,97 +587,105 @@ className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right"
                             </div>
 
                             {/* 출발지 */}
-                            <div className="border-t border-gray-200 pt-4">
-                                <p className="text-sm font-medium text-gray-700 mb-3 flex items-center gap-2">
+                            <div className="border-t pt-4">
+                                <h4 className="text-sm font-semibold text-gray-900 mb-3 flex items-center gap-2">
                                     <MapPin className="w-4 h-4 text-blue-500" /> 출발지
-                                </p>
-                                <div className="grid grid-cols-6 gap-3">
-                                    <div className="col-span-1">
-                                        <label className="block text-xs text-gray-500 mb-1">분류</label>
+                                </h4>
+                                <div className="grid grid-cols-3 gap-4">
+                                    <div>
+                                        <label className="block text-sm font-medium text-gray-700 mb-1">분류</label>
                                         <select
-                                            value={formData.departure_type}
-                                            onChange={(e) => setFormData(prev => ({ ...prev, departure_type: e.target.value }))}
-                                            className="w-full px-2 py-2 border border-gray-300 rounded-lg text-sm"
+                                            value={formData.departureType}
+                                            onChange={(e) => setFormData(prev => ({ ...prev, departureType: e.target.value }))}
+                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                         >
                                             <option value="">선택</option>
-                                            {Object.entries(locationTypes).map(([value, label]) => (
-                                                <option key={value} value={value}>{label}</option>
-                                            ))}
+                                            {locationTypes.map(t => <option key={t.value} value={t.value}>{t.label}</option>)}
                                         </select>
                                     </div>
-                                    <div className="col-span-2">
-                                        <label className="block text-xs text-gray-500 mb-1">출발지명</label>
+                                    <div>
+                                        <label className="block text-sm font-medium text-gray-700 mb-1">출발지명</label>
                                         <input
                                             type="text"
-                                            value={formData.departure_name}
-                                            onChange={(e) => setFormData(prev => ({ ...prev, departure_name: e.target.value }))}
-                                            placeholder="출발지명"
-                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm"
+                                            value={formData.departureName}
+                                            onChange={(e) => setFormData(prev => ({ ...prev, departureName: e.target.value }))}
+                                            placeholder="본사"
+                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                         />
                                     </div>
-                                    <div className="col-span-3">
-                                        <label className="block text-xs text-gray-500 mb-1">주소</label>
+                                    <div>
+                                        <label className="block text-sm font-medium text-gray-700 mb-1">주소</label>
                                         <input
                                             type="text"
-                                            value={formData.departure_address}
-                                            onChange={(e) => setFormData(prev => ({ ...prev, departure_address: e.target.value }))}
-                                            placeholder="주소"
-                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm"
+                                            value={formData.departureAddress}
+                                            onChange={(e) => setFormData(prev => ({ ...prev, departureAddress: e.target.value }))}
+                                            placeholder="서울시 강남구..."
+                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                         />
                                     </div>
                                 </div>
                             </div>
 
                             {/* 도착지 */}
-                            <div className="border-t border-gray-200 pt-4">
-                                <p className="text-sm font-medium text-gray-700 mb-3 flex items-center gap-2">
+                            <div className="border-t pt-4">
+                                <h4 className="text-sm font-semibold text-gray-900 mb-3 flex items-center gap-2">
                                     <MapPin className="w-4 h-4 text-emerald-500" /> 도착지
-                                </p>
-                                <div className="grid grid-cols-6 gap-3">
-                                    <div className="col-span-1">
-                                        <label className="block text-xs text-gray-500 mb-1">분류</label>
+                                </h4>
+                                <div className="grid grid-cols-3 gap-4">
+                                    <div>
+                                        <label className="block text-sm font-medium text-gray-700 mb-1">분류</label>
                                         <select
-                                            value={formData.arrival_type}
-                                            onChange={(e) => setFormData(prev => ({ ...prev, arrival_type: e.target.value }))}
-                                            className="w-full px-2 py-2 border border-gray-300 rounded-lg text-sm"
+                                            value={formData.arrivalType}
+                                            onChange={(e) => setFormData(prev => ({ ...prev, arrivalType: e.target.value }))}
+                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                         >
                                             <option value="">선택</option>
-                                            {Object.entries(locationTypes).map(([value, label]) => (
-                                                <option key={value} value={value}>{label}</option>
-                                            ))}
+                                            {locationTypes.map(t => <option key={t.value} value={t.value}>{t.label}</option>)}
                                         </select>
                                     </div>
-                                    <div className="col-span-2">
-                                        <label className="block text-xs text-gray-500 mb-1">도착지명</label>
+                                    <div>
+                                        <label className="block text-sm font-medium text-gray-700 mb-1">도착지명</label>
                                         <input
                                             type="text"
-                                            value={formData.arrival_name}
-                                            onChange={(e) => setFormData(prev => ({ ...prev, arrival_name: e.target.value }))}
-                                            placeholder="도착지명"
-                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm"
+                                            value={formData.arrivalName}
+                                            onChange={(e) => setFormData(prev => ({ ...prev, arrivalName: e.target.value }))}
+                                            placeholder="거래처A"
+                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                         />
                                     </div>
-                                    <div className="col-span-3">
-                                        <label className="block text-xs text-gray-500 mb-1">주소</label>
+                                    <div>
+                                        <label className="block text-sm font-medium text-gray-700 mb-1">주소</label>
                                         <input
                                             type="text"
-                                            value={formData.arrival_address}
-                                            onChange={(e) => setFormData(prev => ({ ...prev, arrival_address: e.target.value }))}
-                                            placeholder="주소"
-                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm"
+                                            value={formData.arrivalAddress}
+                                            onChange={(e) => setFormData(prev => ({ ...prev, arrivalAddress: e.target.value }))}
+                                            placeholder="경기도 성남시..."
+                                            className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                         />
                                     </div>
                                 </div>
                             </div>
 
                             {/* 비고 */}
-                            <div>
+                            <div className="border-t pt-4">
                                 <label className="block text-sm font-medium text-gray-700 mb-1">비고</label>
+                                <div className="flex flex-wrap gap-2 mb-2">
+                                    {noteOptions.map(opt => (
+                                        <button
+                                            key={opt}
+                                            type="button"
+                                            onClick={() => setFormData(prev => ({ ...prev, note: opt }))}
+                                            className={`px-3 py-1 text-sm rounded-full border ${formData.note === opt ? 'bg-emerald-100 border-emerald-500 text-emerald-700' : 'border-gray-300 text-gray-600 hover:bg-gray-50'}`}
+                                        >
+                                            {opt}
+                                        </button>
+                                    ))}
+                                </div>
                                 <input
                                     type="text"
                                     value={formData.note}
                                     onChange={(e) => setFormData(prev => ({ ...prev, note: e.target.value }))}
-                                    placeholder="메모 (예: 거래처방문, 회의참석 등)"
+                                    placeholder="직접 입력"
                                     className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                 />
                             </div>
@@ -760,7 +696,6 @@ className="w-full px-3 py-2 border border-gray-300 rounded-lg"
                                 <button
                                     onClick={() => handleDelete(editingItem.id)}
                                     className="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg"
-                                    disabled={saving}
                                 >
                                     삭제
                                 </button>
@@ -768,17 +703,15 @@ className="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg"
                             <button
                                 onClick={() => setShowModal(false)}
                                 className="flex-1 px-4 py-2 border border-gray-300 text-gray-700 rounded-lg hover:bg-gray-50"
-                                disabled={saving}
                             >
                                 취소
                             </button>
                             <button
                                 onClick={handleSave}
-                                className="flex-1 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white rounded-lg flex items-center justify-center gap-2"
                                 disabled={saving}
+                                className="flex-1 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white rounded-lg disabled:opacity-50"
                             >
-                                {saving && <Loader className="w-4 h-4 animate-spin" />}
-                                {modalMode === 'add' ? '등록' : '저장'}
+                                {saving ? '저장 중...' : (modalMode === 'add' ? '등록' : '저장')}
                             </button>
                         </div>
                     </div>
@@ -789,7 +722,7 @@ className="flex-1 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white round
 }
 
 const rootElement = document.getElementById('vehicle-logs-root');
-if (rootElement) { ReactDOM.createRoot(rootElement).render(<VehicleLogsManagement />); }
+if (rootElement) { ReactDOM.createRoot(rootElement).render(<VehicleLogManagement />); }
 </script>
 @endverbatim
 @endpush
diff --git a/resources/views/finance/vehicle-maintenance.blade.php b/resources/views/finance/vehicle-maintenance.blade.php
index ed0af9ef..883a4a78 100644
--- a/resources/views/finance/vehicle-maintenance.blade.php
+++ b/resources/views/finance/vehicle-maintenance.blade.php
@@ -1,6 +1,6 @@
 @extends('layouts.app')
 
-@section('title', '법인차량 관리')
+@section('title', '차량정비이력')
 
 @push('styles')
 <style>
@@ -44,27 +44,63 @@
 const DollarSign = createIcon('dollar-sign');
 const Fuel = createIcon('fuel');
 const Car = createIcon('car');
+const RotateCw = createIcon('rotate-cw');
 
 function VehicleMaintenanceManagement() {
-    // 탭 상태
-    const [activeTab, setActiveTab] = useState('maintenance');
+    const [loading, setLoading] = useState(true);
+    const [saving, setSaving] = useState(false);
 
-    // 차량 목록 (동적 관리)
-    const [vehicles, setVehicles] = useState([
-        { id: 1, plateNumber: '12가 3456', model: '제네시스 G80', ownershipType: 'corporate', purchaseDate: '2023-05-15', purchasePrice: '', currentMileage: 15000 },
-        { id: 2, plateNumber: '34나 5678', model: '현대 스타렉스', ownershipType: 'corporate', purchaseDate: '2022-03-10', purchasePrice: '', currentMileage: 48000 },
-        { id: 3, plateNumber: '56다 7890', model: '기아 레이', ownershipType: 'rent', contractDate: '2024-01-01', rentCompany: '롯데렌터카', rentCompanyTel: '1588-1234', rentPeriod: '36개월', agreedMileage: '30000', vehiclePrice: '25000000', residualValue: '15000000', deposit: '3000000', monthlyRent: '450000', monthlyRentTax: '45000', insuranceCompany: '삼성화재', insuranceCompanyTel: '1588-5114', currentMileage: 62000 },
-        { id: 4, plateNumber: '78라 1234', model: '포터2', ownershipType: 'lease', contractDate: '2023-06-01', rentCompany: '현대캐피탈', rentCompanyTel: '1588-1234', rentPeriod: '48개월', agreedMileage: '60000', vehiclePrice: '32000000', residualValue: '12000000', deposit: '5000000', monthlyRent: '520000', monthlyRentTax: '52000', insuranceCompany: 'DB손해보험', insuranceCompanyTel: '1588-0100', currentMileage: 95000 },
-    ]);
+    // 차량 목록 (API에서 로드)
+    const [vehicles, setVehicles] = useState([]);
 
-    const [maintenances, setMaintenances] = useState([
-        { id: 1, date: '2026-01-20', vehicleId: 1, category: '주유', description: '휘발유', amount: 120000, mileage: 15000, vendor: 'GS칼텍스', memo: '' },
-        { id: 2, date: '2026-01-18', vehicleId: 2, category: '주유', description: '경유', amount: 95000, mileage: 48000, vendor: 'SK에너지', memo: '' },
-        { id: 3, date: '2026-01-15', vehicleId: 4, category: '정비', description: '엔진오일 교환', amount: 150000, mileage: 95000, vendor: '현대오토', memo: '정기 점검' },
-        { id: 4, date: '2026-01-10', vehicleId: 3, category: '보험', description: '자동차보험 연납', amount: 850000, mileage: 62000, vendor: '삼성화재', memo: '2025.01~2026.01' },
-        { id: 5, date: '2026-01-05', vehicleId: 1, category: '세차', description: '세차 및 실내크리닝', amount: 50000, mileage: 14500, vendor: '카와시', memo: '' },
-        { id: 6, date: '2025-12-20', vehicleId: 2, category: '정비', description: '타이어 교체', amount: 480000, mileage: 45000, vendor: '한국타이어', memo: '4개 교체' },
-    ]);
+    // 정비 이력 (API에서 로드)
+    const [maintenances, setMaintenances] = useState([]);
+
+    // 데이터 로드
+    const loadVehicles = async () => {
+        try {
+            const response = await fetch('/finance/vehicle-maintenance/vehicles');
+            const result = await response.json();
+            if (result.success) {
+                setVehicles(result.data.map(v => ({
+                    id: v.id,
+                    plateNumber: v.plate_number,
+                    model: v.model,
+                    ownershipType: v.ownership_type,
+                    currentMileage: v.mileage || 0
+                })));
+            }
+        } catch (error) {
+            console.error('차량 로드 실패:', error);
+        }
+    };
+
+    const loadMaintenances = async () => {
+        setLoading(true);
+        try {
+            const params = new URLSearchParams({
+                start_date: dateRange.start,
+                end_date: dateRange.end,
+                category: filterCategory,
+                vehicle_id: filterVehicle,
+                search: searchTerm
+            });
+            const response = await fetch(`/finance/vehicle-maintenance/list?${params}`);
+            const result = await response.json();
+            if (result.success) {
+                setMaintenances(result.data);
+            }
+        } catch (error) {
+            console.error('정비 이력 로드 실패:', error);
+        } finally {
+            setLoading(false);
+        }
+    };
+
+    // 초기 로드
+    useEffect(() => {
+        loadVehicles().then(() => loadMaintenances());
+    }, []);
 
     const [searchTerm, setSearchTerm] = useState('');
     const [filterCategory, setFilterCategory] = useState('all');
@@ -78,17 +114,19 @@ function VehicleMaintenanceManagement() {
     const [modalMode, setModalMode] = useState('add');
     const [editingItem, setEditingItem] = useState(null);
 
-    // 차량 등록 모달
-    const [showVehicleModal, setShowVehicleModal] = useState(false);
-    const [vehicleModalMode, setVehicleModalMode] = useState('add');
-    const [editingVehicle, setEditingVehicle] = useState(null);
-
     const categories = ['주유', '정비', '보험', '세차', '주차', '통행료', '검사', '기타'];
-    const ownershipTypes = [
-        { value: 'corporate', label: '법인차량' },
-        { value: 'rent', label: '렌트차량' },
-        { value: 'lease', label: '리스차량' }
-    ];
+
+    // 검색 실행
+    const handleSearch = () => {
+        loadMaintenances();
+    };
+
+    // 엔터키 핸들러
+    const handleKeyDown = (e) => {
+        if (e.key === 'Enter') {
+            handleSearch();
+        }
+    };
 
     // 차량 표시용 헬퍼
     const getVehicleDisplay = (vehicleId) => {
@@ -96,20 +134,6 @@ function VehicleMaintenanceManagement() {
         return v ? `${v.plateNumber} (${v.model})` : '-';
     };
 
-    const getOwnershipLabel = (type) => {
-        const found = ownershipTypes.find(t => t.value === type);
-        return found ? found.label : type;
-    };
-
-    const getOwnershipColor = (type) => {
-        switch(type) {
-            case 'corporate': return 'bg-blue-100 text-blue-700';
-            case 'rent': return 'bg-purple-100 text-purple-700';
-            case 'lease': return 'bg-orange-100 text-orange-700';
-            default: return 'bg-gray-100 text-gray-700';
-        }
-    };
-
     const initialFormState = {
         date: new Date().toISOString().split('T')[0],
         vehicleId: vehicles[0]?.id || '',
@@ -122,30 +146,6 @@ function VehicleMaintenanceManagement() {
     };
     const [formData, setFormData] = useState(initialFormState);
 
-    // 차량 등록 초기 상태
-    const initialVehicleFormState = {
-        plateNumber: '',
-        model: '',
-        ownershipType: 'corporate',
-        purchaseDate: '',
-        purchasePrice: '',
-        currentMileage: '',
-        // 렌트/리스 전용 필드
-        contractDate: '',
-        rentCompany: '',
-        rentCompanyTel: '',
-        rentPeriod: '',
-        agreedMileage: '',
-        vehiclePrice: '',
-        residualValue: '',
-        deposit: '',
-        monthlyRent: '',
-        monthlyRentTax: '',
-        insuranceCompany: '',
-        insuranceCompanyTel: ''
-    };
-    const [vehicleFormData, setVehicleFormData] = useState(initialVehicleFormState);
-
     const formatCurrency = (num) => num ? num.toLocaleString() : '0';
     const formatInputCurrency = (value) => {
         if (!value && value !== 0) return '';
@@ -154,59 +154,89 @@ function VehicleMaintenanceManagement() {
     };
     const parseInputCurrency = (value) => String(value).replace(/[^\d]/g, '');
 
-    const filteredMaintenances = maintenances.filter(item => {
-        const matchesSearch = item.description.toLowerCase().includes(searchTerm.toLowerCase()) ||
-                             item.vendor.toLowerCase().includes(searchTerm.toLowerCase());
-        const matchesCategory = filterCategory === 'all' || item.category === filterCategory;
-        const matchesVehicle = filterVehicle === 'all' || item.vehicleId === parseInt(filterVehicle);
-        const matchesDate = item.date >= dateRange.start && item.date <= dateRange.end;
-        return matchesSearch && matchesCategory && matchesVehicle && matchesDate;
-    });
-
-    const totalAmount = filteredMaintenances.reduce((sum, item) => sum + item.amount, 0);
-    const fuelAmount = filteredMaintenances.filter(m => m.category === '주유').reduce((sum, item) => sum + item.amount, 0);
-    const maintenanceAmount = filteredMaintenances.filter(m => m.category === '정비').reduce((sum, item) => sum + item.amount, 0);
+    const totalAmount = maintenances.reduce((sum, item) => sum + item.amount, 0);
+    const fuelAmount = maintenances.filter(m => m.category === '주유').reduce((sum, item) => sum + item.amount, 0);
+    const maintenanceAmount = maintenances.filter(m => m.category === '정비').reduce((sum, item) => sum + item.amount, 0);
     const otherAmount = totalAmount - fuelAmount - maintenanceAmount;
 
     // 유지비 등록/수정
     const handleAdd = () => { setModalMode('add'); setFormData({...initialFormState, vehicleId: vehicles[0]?.id || ''}); setShowModal(true); };
-    const handleEdit = (item) => { setModalMode('edit'); setEditingItem(item); setFormData({ ...item }); setShowModal(true); };
-    const handleSave = () => {
-        if (!formData.description || !formData.amount) { alert('필수 항목을 입력해주세요.'); return; }
-        const amount = parseInt(formData.amount) || 0;
-        const mileage = parseInt(formData.mileage) || 0;
-        if (modalMode === 'add') {
-            setMaintenances(prev => [{ id: Date.now(), ...formData, vehicleId: parseInt(formData.vehicleId), amount, mileage }, ...prev]);
-        } else {
-            setMaintenances(prev => prev.map(item => item.id === editingItem.id ? { ...item, ...formData, vehicleId: parseInt(formData.vehicleId), amount, mileage } : item));
-        }
-        setShowModal(false); setEditingItem(null);
+    const handleEdit = (item) => {
+        setModalMode('edit');
+        setEditingItem(item);
+        setFormData({
+            date: item.date || new Date().toISOString().split('T')[0],
+            vehicleId: item.vehicleId || '',
+            category: item.category || '주유',
+            description: item.description || '',
+            amount: item.amount || '',
+            mileage: item.mileage || '',
+            vendor: item.vendor || '',
+            memo: item.memo || ''
+        });
+        setShowModal(true);
     };
-    const handleDelete = (id) => { if (confirm('정말 삭제하시겠습니까?')) { setMaintenances(prev => prev.filter(item => item.id !== id)); setShowModal(false); } };
-
-    // 차량 등록/수정
-    const handleAddVehicle = () => { setVehicleModalMode('add'); setVehicleFormData(initialVehicleFormState); setShowVehicleModal(true); };
-    const handleEditVehicle = (vehicle) => { setVehicleModalMode('edit'); setEditingVehicle(vehicle); setVehicleFormData({ ...vehicle }); setShowVehicleModal(true); };
-    const handleSaveVehicle = () => {
-        if (!vehicleFormData.plateNumber || !vehicleFormData.model) { alert('차량번호와 모델명은 필수입니다.'); return; }
-        if (vehicleModalMode === 'add') {
-            setVehicles(prev => [{ id: Date.now(), ...vehicleFormData }, ...prev]);
-        } else {
-            setVehicles(prev => prev.map(v => v.id === editingVehicle.id ? { ...v, ...vehicleFormData } : v));
+    const handleSave = async () => {
+        if (!formData.description) { alert('내용을 입력해주세요.'); return; }
+        if (!formData.amount || formData.amount === '0') { alert('금액을 입력해주세요.'); return; }
+        if (!formData.vehicleId) { alert('차량을 선택해주세요.'); return; }
+        setSaving(true);
+        try {
+            const payload = {
+                vehicle_id: parseInt(formData.vehicleId),
+                date: formData.date,
+                category: formData.category,
+                description: formData.description,
+                amount: parseInt(String(formData.amount).replace(/[^\d]/g, '')) || 0,
+                mileage: parseInt(String(formData.mileage).replace(/[^\d]/g, '')) || null,
+                vendor: formData.vendor,
+                memo: formData.memo
+            };
+            const url = modalMode === 'add' ? '/finance/vehicle-maintenance' : `/finance/vehicle-maintenance/${editingItem.id}`;
+            const method = modalMode === 'add' ? 'POST' : 'PUT';
+            const response = await fetch(url, {
+                method,
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content },
+                body: JSON.stringify(payload)
+            });
+            const result = await response.json();
+            if (result.success) {
+                await loadMaintenances();
+                setShowModal(false);
+                setEditingItem(null);
+            } else {
+                alert(result.message || '저장에 실패했습니다.');
+            }
+        } catch (error) {
+            console.error('저장 오류:', error);
+            alert('저장 중 오류가 발생했습니다: ' + error.message);
+        } finally {
+            setSaving(false);
         }
-        setShowVehicleModal(false); setEditingVehicle(null);
     };
-    const handleDeleteVehicle = (id) => {
-        if (confirm('차량을 삭제하시겠습니까? 관련 유지비 기록도 함께 삭제됩니다.')) {
-            setVehicles(prev => prev.filter(v => v.id !== id));
-            setMaintenances(prev => prev.filter(m => m.vehicleId !== id));
-            setShowVehicleModal(false);
+    const handleDelete = async (id) => {
+        if (!confirm('정말 삭제하시겠습니까?')) return;
+        try {
+            const response = await fetch(`/finance/vehicle-maintenance/${id}`, {
+                method: 'DELETE',
+                headers: { 'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content }
+            });
+            const result = await response.json();
+            if (result.success) {
+                await loadMaintenances();
+                setShowModal(false);
+            } else {
+                alert(result.message || '삭제에 실패했습니다.');
+            }
+        } catch (error) {
+            console.error('삭제 오류:', error);
+            alert('삭제 중 오류가 발생했습니다.');
         }
     };
 
     const handleDownload = () => {
         const rows = [['차량 유지비', `${dateRange.start} ~ ${dateRange.end}`], [], ['날짜', '차량', '구분', '내용', '금액', '주행거리', '업체'],
-            ...filteredMaintenances.map(item => [item.date, getVehicleDisplay(item.vehicleId), item.category, item.description, item.amount, item.mileage, item.vendor])];
+            ...maintenances.map(item => [item.date, getVehicleDisplay(item.vehicleId), item.category, item.description, item.amount, item.mileage, item.vendor])];
         const csvContent = rows.map(row => row.join(',')).join('\n');
         const blob = new Blob(['\uFEFF' + csvContent], { type: 'text/csv;charset=utf-8;' });
         const link = document.createElement('a'); link.href = URL.createObjectURL(blob); link.download = `차량유지비_${dateRange.start}_${dateRange.end}.csv`; link.click();
@@ -222,172 +252,127 @@ function VehicleMaintenanceManagement() {
             <header className="bg-white border-b border-gray-200 rounded-t-xl mb-6">
                 <div className="px-6 py-4 flex items-center justify-between">
                     <div className="flex items-center gap-4">
-                        <div className="p-2 bg-amber-100 rounded-xl"><Car className="w-6 h-6 text-amber-600" /></div>
-                        <div><h1 className="text-xl font-bold text-gray-900">법인차량 관리</h1><p className="text-sm text-gray-500">Corporate Vehicle Management</p></div>
+                        <div className="p-2 bg-amber-100 rounded-xl"><Wrench className="w-6 h-6 text-amber-600" /></div>
+                        <div><h1 className="text-xl font-bold text-gray-900">차량정비이력</h1><p className="text-sm text-gray-500">Vehicle Maintenance History</p></div>
                     </div>
                     <div className="flex items-center gap-3">
-                        {activeTab === 'maintenance' ? (
-                            <>
-                                <button onClick={handleDownload} className="flex items-center gap-2 px-4 py-2 text-gray-700 hover:bg-gray-100 rounded-lg"><Download className="w-4 h-4" /><span className="text-sm">Excel</span></button>
-                                <button onClick={handleAdd} className="flex items-center gap-2 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg"><Plus className="w-4 h-4" /><span className="text-sm font-medium">비용 등록</span></button>
-                            </>
-                        ) : (
-                            <button onClick={handleAddVehicle} className="flex items-center gap-2 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg"><Plus className="w-4 h-4" /><span className="text-sm font-medium">차량 등록</span></button>
-                        )}
+                        <button onClick={handleDownload} className="flex items-center gap-2 px-4 py-2 text-gray-700 hover:bg-gray-100 rounded-lg"><Download className="w-4 h-4" /><span className="text-sm">Excel</span></button>
+                        <button onClick={handleAdd} className="flex items-center gap-2 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg"><Plus className="w-4 h-4" /><span className="text-sm font-medium">비용 등록</span></button>
                     </div>
                 </div>
-                {/* 탭 */}
-                <div className="px-6 flex gap-1">
-                    <button onClick={() => setActiveTab('maintenance')} className={`px-4 py-2 text-sm font-medium rounded-t-lg transition-colors ${activeTab === 'maintenance' ? 'bg-gray-50 text-amber-600 border-b-2 border-amber-500' : 'text-gray-500 hover:text-gray-700'}`}>
-                        유지비 관리
-                    </button>
-                    <button onClick={() => setActiveTab('vehicles')} className={`px-4 py-2 text-sm font-medium rounded-t-lg transition-colors ${activeTab === 'vehicles' ? 'bg-gray-50 text-amber-600 border-b-2 border-amber-500' : 'text-gray-500 hover:text-gray-700'}`}>
-                        차량 등록
-                    </button>
-                </div>
             </header>
 
-            {/* 유지비 관리 탭 */}
-            {activeTab === 'maintenance' && (
-                <>
-                    <div className="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
-                        <div className="bg-white rounded-xl border border-gray-200 p-6">
-                            <div className="flex items-center justify-between mb-2"><span className="text-sm text-gray-500">총 유지비</span><DollarSign className="w-5 h-5 text-gray-400" /></div>
-                            <p className="text-2xl font-bold text-gray-900">{formatCurrency(totalAmount)}원</p>
-                            <p className="text-xs text-gray-400 mt-1">{filteredMaintenances.length}건</p>
-                        </div>
-                        <div className="bg-white rounded-xl border border-amber-200 p-6 bg-amber-50/30">
-                            <div className="flex items-center justify-between mb-2"><span className="text-sm text-amber-700">주유비</span><Fuel className="w-5 h-5 text-amber-500" /></div>
-                            <p className="text-2xl font-bold text-amber-600">{formatCurrency(fuelAmount)}원</p>
-                        </div>
-                        <div className="bg-white rounded-xl border border-blue-200 p-6">
-                            <div className="flex items-center justify-between mb-2"><span className="text-sm text-blue-700">정비비</span><Wrench className="w-5 h-5 text-blue-500" /></div>
-                            <p className="text-2xl font-bold text-blue-600">{formatCurrency(maintenanceAmount)}원</p>
-                        </div>
-                        <div className="bg-white rounded-xl border border-gray-200 p-6">
-                            <div className="flex items-center justify-between mb-2"><span className="text-sm text-gray-500">기타</span></div>
-                            <p className="text-2xl font-bold text-gray-900">{formatCurrency(otherAmount)}원</p>
-                        </div>
-                    </div>
+            {/* 통계 카드 */}
+            <div className="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
+                <div className="bg-white rounded-xl border border-gray-200 p-6">
+                    <div className="flex items-center justify-between mb-2"><span className="text-sm text-gray-500">총 유지비</span><DollarSign className="w-5 h-5 text-gray-400" /></div>
+                    <p className="text-2xl font-bold text-gray-900">{formatCurrency(totalAmount)}원</p>
+                    <p className="text-xs text-gray-400 mt-1">{maintenances.length}건</p>
+                </div>
+                <div className="bg-white rounded-xl border border-amber-200 p-6 bg-amber-50/30">
+                    <div className="flex items-center justify-between mb-2"><span className="text-sm text-amber-700">주유비</span><Fuel className="w-5 h-5 text-amber-500" /></div>
+                    <p className="text-2xl font-bold text-amber-600">{formatCurrency(fuelAmount)}원</p>
+                </div>
+                <div className="bg-white rounded-xl border border-blue-200 p-6">
+                    <div className="flex items-center justify-between mb-2"><span className="text-sm text-blue-700">정비비</span><Wrench className="w-5 h-5 text-blue-500" /></div>
+                    <p className="text-2xl font-bold text-blue-600">{formatCurrency(maintenanceAmount)}원</p>
+                </div>
+                <div className="bg-white rounded-xl border border-gray-200 p-6">
+                    <div className="flex items-center justify-between mb-2"><span className="text-sm text-gray-500">기타</span></div>
+                    <p className="text-2xl font-bold text-gray-900">{formatCurrency(otherAmount)}원</p>
+                </div>
+            </div>
 
-                    <div className="bg-white rounded-xl border border-gray-200 p-4 mb-6">
-                        <div className="grid grid-cols-1 md:grid-cols-5 gap-4">
-                            <div className="relative">
-                                <Search className="w-5 h-5 text-gray-400 absolute left-3 top-1/2 -translate-y-1/2" />
-                                <input type="text" placeholder="내용, 업체 검색..." value={searchTerm} onChange={(e) => setSearchTerm(e.target.value)} className="w-full pl-10 pr-4 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-amber-500" />
-                            </div>
-                            <select value={filterVehicle} onChange={(e) => setFilterVehicle(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
-                                <option value="all">전체 차량</option>
-                                {vehicles.map(v => <option key={v.id} value={v.id}>{v.plateNumber} ({v.model})</option>)}
-                            </select>
-                            <select value={filterCategory} onChange={(e) => setFilterCategory(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg"><option value="all">전체 구분</option>{categories.map(c => <option key={c} value={c}>{c}</option>)}</select>
-                            <div className="flex items-center gap-2 md:col-span-2">
-                                <input type="date" value={dateRange.start} onChange={(e) => setDateRange(prev => ({ ...prev, start: e.target.value }))} className="flex-1 px-2 py-2 border border-gray-300 rounded-lg text-sm" />
-                                <span>~</span>
-                                <input type="date" value={dateRange.end} onChange={(e) => setDateRange(prev => ({ ...prev, end: e.target.value }))} className="flex-1 px-2 py-2 border border-gray-300 rounded-lg text-sm" />
-                            </div>
-                        </div>
+            {/* 필터 */}
+            <div className="bg-white rounded-xl border border-gray-200 p-4 mb-6">
+                <div className="flex flex-wrap items-center gap-3">
+                    <div className="relative flex-1 min-w-[200px]">
+                        <Search className="w-5 h-5 text-gray-400 absolute left-3 top-1/2 -translate-y-1/2" />
+                        <input
+                            type="text"
+                            placeholder="내용, 업체 검색..."
+                            value={searchTerm}
+                            onChange={(e) => setSearchTerm(e.target.value)}
+                            onKeyDown={handleKeyDown}
+                            className="w-full pl-10 pr-4 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-amber-500"
+                        />
                     </div>
+                    <select value={filterVehicle} onChange={(e) => setFilterVehicle(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
+                        <option value="all">전체 차량</option>
+                        {vehicles.map(v => <option key={v.id} value={v.id}>{v.plateNumber} ({v.model})</option>)}
+                    </select>
+                    <select value={filterCategory} onChange={(e) => setFilterCategory(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
+                        <option value="all">전체 구분</option>
+                        {categories.map(c => <option key={c} value={c}>{c}</option>)}
+                    </select>
+                    <input type="date" value={dateRange.start} onChange={(e) => setDateRange(prev => ({ ...prev, start: e.target.value }))} className="px-3 py-2 border border-gray-300 rounded-lg text-sm" />
+                    <span className="text-gray-400">~</span>
+                    <input type="date" value={dateRange.end} onChange={(e) => setDateRange(prev => ({ ...prev, end: e.target.value }))} className="px-3 py-2 border border-gray-300 rounded-lg text-sm" />
+                    <button
+                        onClick={handleSearch}
+                        disabled={loading}
+                        className="flex items-center gap-2 px-4 py-2 bg-amber-500 hover:bg-amber-600 text-white rounded-lg disabled:opacity-50"
+                    >
+                        <Search className="w-4 h-4" />
+                        <span className="text-sm font-medium">검색</span>
+                    </button>
+                    <button
+                        onClick={handleSearch}
+                        disabled={loading}
+                        className="flex items-center gap-2 px-3 py-2 border border-gray-300 text-gray-700 hover:bg-gray-100 rounded-lg disabled:opacity-50"
+                        title="새로고침"
+                    >
+                        <svg className={`w-4 h-4 ${loading ? 'animate-spin' : ''}`} xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke="currentColor" strokeWidth={2}>
+                            <path strokeLinecap="round" strokeLinejoin="round" d="M4 4v5h.582m15.356 2A8.001 8.001 0 004.582 9m0 0H9m11 11v-5h-.581m0 0a8.003 8.003 0 01-15.357-2m15.357 2H15" />
+                        </svg>
+                    </button>
+                </div>
+            </div>
 
-                    <div className="bg-white rounded-xl border border-gray-200 overflow-hidden">
-                        <table className="w-full">
-                            <thead className="bg-gray-50 border-b border-gray-200">
-                                <tr>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">날짜</th>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">차량</th>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">구분</th>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">내용</th>
-                                    <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">금액</th>
-                                    <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">주행거리</th>
-                                    <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">관리</th>
+            {/* 테이블 */}
+            <div className="bg-white rounded-xl border border-gray-200 overflow-hidden">
+                <table className="w-full">
+                    <thead className="bg-gray-50 border-b border-gray-200">
+                        <tr>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">날짜</th>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">차량</th>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">구분</th>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">내용</th>
+                            <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">금액</th>
+                            <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">주행거리</th>
+                            <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">관리</th>
+                        </tr>
+                    </thead>
+                    <tbody className="divide-y divide-gray-100">
+                        {loading ? (
+                            <tr><td colSpan="7" className="px-6 py-12 text-center text-gray-400">로딩 중...</td></tr>
+                        ) : maintenances.length === 0 ? (
+                            <tr><td colSpan="7" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
+                        ) : maintenances.map(item => {
+                            const vehicle = vehicles.find(v => v.id === item.vehicleId);
+                            return (
+                                <tr key={item.id} className="hover:bg-gray-50 cursor-pointer" onClick={() => handleEdit(item)}>
+                                    <td className="px-6 py-4 text-sm text-gray-600">{item.date}</td>
+                                    <td className="px-6 py-4">
+                                        <p className="text-sm font-medium text-gray-900">{vehicle?.plateNumber || '-'}</p>
+                                        <p className="text-xs text-gray-400">{vehicle?.model || ''}</p>
+                                    </td>
+                                    <td className="px-6 py-4"><span className={`px-2 py-1 rounded text-xs font-medium ${getCategoryColor(item.category)}`}>{item.category}</span></td>
+                                    <td className="px-6 py-4"><p className="text-sm text-gray-900">{item.description}</p>{item.vendor && <p className="text-xs text-gray-400">{item.vendor}</p>}</td>
+                                    <td className="px-6 py-4 text-sm font-bold text-right text-amber-600">{formatCurrency(item.amount)}원</td>
+                                    <td className="px-6 py-4 text-sm text-right text-gray-600">{formatCurrency(item.mileage)}km</td>
+                                    <td className="px-6 py-4 text-center" onClick={(e) => e.stopPropagation()}>
+                                        <button onClick={() => handleEdit(item)} className="p-1 text-gray-400 hover:text-blue-500"><Edit className="w-4 h-4" /></button>
+                                        <button onClick={() => handleDelete(item.id)} className="p-1 text-gray-400 hover:text-rose-500"><Trash2 className="w-4 h-4" /></button>
+                                    </td>
                                 </tr>
-                            </thead>
-                            <tbody className="divide-y divide-gray-100">
-                                {filteredMaintenances.length === 0 ? (
-                                    <tr><td colSpan="7" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
-                                ) : filteredMaintenances.map(item => {
-                                    const vehicle = vehicles.find(v => v.id === item.vehicleId);
-                                    return (
-                                        <tr key={item.id} className="hover:bg-gray-50 cursor-pointer" onClick={() => handleEdit(item)}>
-                                            <td className="px-6 py-4 text-sm text-gray-600">{item.date}</td>
-                                            <td className="px-6 py-4">
-                                                <p className="text-sm font-medium text-gray-900">{vehicle?.plateNumber || '-'}</p>
-                                                <p className="text-xs text-gray-400">{vehicle?.model || ''}</p>
-                                            </td>
-                                            <td className="px-6 py-4"><span className={`px-2 py-1 rounded text-xs font-medium ${getCategoryColor(item.category)}`}>{item.category}</span></td>
-                                            <td className="px-6 py-4"><p className="text-sm text-gray-900">{item.description}</p>{item.vendor && <p className="text-xs text-gray-400">{item.vendor}</p>}</td>
-                                            <td className="px-6 py-4 text-sm font-bold text-right text-amber-600">{formatCurrency(item.amount)}원</td>
-                                            <td className="px-6 py-4 text-sm text-right text-gray-600">{formatCurrency(item.mileage)}km</td>
-                                            <td className="px-6 py-4 text-center" onClick={(e) => e.stopPropagation()}>
-                                                <button onClick={() => handleEdit(item)} className="p-1 text-gray-400 hover:text-blue-500"><Edit className="w-4 h-4" /></button>
-                                                <button onClick={() => handleDelete(item.id)} className="p-1 text-gray-400 hover:text-rose-500"><Trash2 className="w-4 h-4" /></button>
-                                            </td>
-                                        </tr>
-                                    );
-                                })}
-                            </tbody>
-                        </table>
-                    </div>
-                </>
-            )}
+                            );
+                        })}
+                    </tbody>
+                </table>
+            </div>
 
-            {/* 차량 등록 탭 */}
-            {activeTab === 'vehicles' && (
-                <>
-                    <div className="grid grid-cols-1 md:grid-cols-3 gap-4 mb-6">
-                        <div className="bg-white rounded-xl border border-blue-200 p-6 bg-blue-50/30">
-                            <div className="flex items-center justify-between mb-2"><span className="text-sm text-blue-700">법인차량</span><Car className="w-5 h-5 text-blue-500" /></div>
-                            <p className="text-2xl font-bold text-blue-600">{vehicles.filter(v => v.ownershipType === 'corporate').length}대</p>
-                        </div>
-                        <div className="bg-white rounded-xl border border-purple-200 p-6 bg-purple-50/30">
-                            <div className="flex items-center justify-between mb-2"><span className="text-sm text-purple-700">렌트차량</span><Car className="w-5 h-5 text-purple-500" /></div>
-                            <p className="text-2xl font-bold text-purple-600">{vehicles.filter(v => v.ownershipType === 'rent').length}대</p>
-                        </div>
-                        <div className="bg-white rounded-xl border border-orange-200 p-6 bg-orange-50/30">
-                            <div className="flex items-center justify-between mb-2"><span className="text-sm text-orange-700">리스차량</span><Car className="w-5 h-5 text-orange-500" /></div>
-                            <p className="text-2xl font-bold text-orange-600">{vehicles.filter(v => v.ownershipType === 'lease').length}대</p>
-                        </div>
-                    </div>
-
-                    <div className="bg-white rounded-xl border border-gray-200 overflow-hidden">
-                        <table className="w-full">
-                            <thead className="bg-gray-50 border-b border-gray-200">
-                                <tr>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">차량번호</th>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">모델명</th>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">구분</th>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">계약/구입일</th>
-                                    <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">렌트/리스사</th>
-                                    <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">월 렌트료</th>
-                                    <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">현재 주행거리</th>
-                                    <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">관리</th>
-                                </tr>
-                            </thead>
-                            <tbody className="divide-y divide-gray-100">
-                                {vehicles.length === 0 ? (
-                                    <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">등록된 차량이 없습니다.</td></tr>
-                                ) : vehicles.map(vehicle => (
-                                    <tr key={vehicle.id} className="hover:bg-gray-50 cursor-pointer" onClick={() => handleEditVehicle(vehicle)}>
-                                        <td className="px-6 py-4 text-sm font-medium text-gray-900">{vehicle.plateNumber}</td>
-                                        <td className="px-6 py-4 text-sm text-gray-600">{vehicle.model}</td>
-                                        <td className="px-6 py-4"><span className={`px-2 py-1 rounded text-xs font-medium ${getOwnershipColor(vehicle.ownershipType)}`}>{getOwnershipLabel(vehicle.ownershipType)}</span></td>
-                                        <td className="px-6 py-4 text-sm text-gray-600">{vehicle.contractDate || vehicle.purchaseDate || '-'}</td>
-                                        <td className="px-6 py-4 text-sm text-gray-600">{vehicle.rentCompany || '-'}</td>
-                                        <td className="px-6 py-4 text-sm font-bold text-right text-purple-600">{vehicle.monthlyRent ? `${formatCurrency(parseInt(vehicle.monthlyRent))}원` : '-'}</td>
-                                        <td className="px-6 py-4 text-sm text-right text-gray-600">{formatCurrency(vehicle.currentMileage)}km</td>
-                                        <td className="px-6 py-4 text-center" onClick={(e) => e.stopPropagation()}>
-                                            <button onClick={() => handleEditVehicle(vehicle)} className="p-1 text-gray-400 hover:text-blue-500"><Edit className="w-4 h-4" /></button>
-                                            <button onClick={() => handleDeleteVehicle(vehicle.id)} className="p-1 text-gray-400 hover:text-rose-500"><Trash2 className="w-4 h-4" /></button>
-                                        </td>
-                                    </tr>
-                                ))}
-                            </tbody>
-                        </table>
-                    </div>
-                </>
-            )}
-
-            {/* 유지비 등록/수정 모달 */}
+            {/* 비용 등록/수정 모달 */}
             {showModal && (
                 <div className="fixed inset-0 bg-black/50 flex items-center justify-center z-50">
                     <div className="bg-white rounded-xl p-6 w-full max-w-lg mx-4 max-h-[90vh] overflow-y-auto">
@@ -418,82 +403,7 @@ function VehicleMaintenanceManagement() {
                         <div className="flex gap-3 mt-6">
                             {modalMode === 'edit' && <button onClick={() => handleDelete(editingItem.id)} className="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg">삭제</button>}
                             <button onClick={() => setShowModal(false)} className="flex-1 px-4 py-2 border border-gray-300 text-gray-700 rounded-lg hover:bg-gray-50">취소</button>
-                            <button onClick={handleSave} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg">{modalMode === 'add' ? '등록' : '저장'}</button>
-                        </div>
-                    </div>
-                </div>
-            )}
-
-            {/* 차량 등록/수정 모달 */}
-            {showVehicleModal && (
-                <div className="fixed inset-0 bg-black/50 flex items-center justify-center z-50">
-                    <div className="bg-white rounded-xl p-6 w-full max-w-2xl mx-4 max-h-[90vh] overflow-y-auto">
-                        <div className="flex items-center justify-between mb-6">
-                            <h3 className="text-lg font-bold text-gray-900">{vehicleModalMode === 'add' ? '차량 등록' : '차량 수정'}</h3>
-                            <button onClick={() => setShowVehicleModal(false)} className="p-1 hover:bg-gray-100 rounded-lg"><X className="w-5 h-5 text-gray-500" /></button>
-                        </div>
-                        <div className="space-y-4">
-                            {/* 기본 정보 */}
-                            <div className="grid grid-cols-3 gap-4">
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">차량번호 *</label><input type="text" value={vehicleFormData.plateNumber} onChange={(e) => setVehicleFormData(prev => ({ ...prev, plateNumber: e.target.value }))} placeholder="12가 3456" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">모델명 *</label><input type="text" value={vehicleFormData.model} onChange={(e) => setVehicleFormData(prev => ({ ...prev, model: e.target.value }))} placeholder="제네시스 G80" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">구분 *</label>
-                                    <select value={vehicleFormData.ownershipType} onChange={(e) => setVehicleFormData(prev => ({ ...prev, ownershipType: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg">
-                                        {ownershipTypes.map(t => <option key={t.value} value={t.value}>{t.label}</option>)}
-                                    </select>
-                                </div>
-                            </div>
-
-                            <div className="grid grid-cols-2 gap-4">
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">현재 주행거리 (km)</label><input type="text" value={formatInputCurrency(vehicleFormData.currentMileage)} onChange={(e) => setVehicleFormData(prev => ({ ...prev, currentMileage: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                {vehicleFormData.ownershipType === 'corporate' && (
-                                    <>
-                                        <div><label className="block text-sm font-medium text-gray-700 mb-1">구입일</label><input type="date" value={vehicleFormData.purchaseDate} onChange={(e) => setVehicleFormData(prev => ({ ...prev, purchaseDate: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                    </>
-                                )}
-                            </div>
-
-                            {/* 렌트/리스 전용 필드 */}
-                            {(vehicleFormData.ownershipType === 'rent' || vehicleFormData.ownershipType === 'lease') && (
-                                <>
-                                    <div className="border-t pt-4 mt-4">
-                                        <h4 className="text-sm font-semibold text-gray-900 mb-3">{vehicleFormData.ownershipType === 'rent' ? '렌트' : '리스'} 계약 정보</h4>
-                                        <div className="grid grid-cols-2 gap-4">
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">계약일자</label><input type="date" value={vehicleFormData.contractDate} onChange={(e) => setVehicleFormData(prev => ({ ...prev, contractDate: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">{vehicleFormData.ownershipType === 'rent' ? '렌트' : '리스'}회사명</label><input type="text" value={vehicleFormData.rentCompany} onChange={(e) => setVehicleFormData(prev => ({ ...prev, rentCompany: e.target.value }))} placeholder="렌터카/리스사명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                        </div>
-                                        <div className="grid grid-cols-2 gap-4 mt-3">
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">{vehicleFormData.ownershipType === 'rent' ? '렌트' : '리스'}회사 연락처</label><input type="text" value={vehicleFormData.rentCompanyTel} onChange={(e) => setVehicleFormData(prev => ({ ...prev, rentCompanyTel: e.target.value }))} placeholder="02-1234-5678" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">{vehicleFormData.ownershipType === 'rent' ? '렌트' : '리스'}기간</label><input type="text" value={vehicleFormData.rentPeriod} onChange={(e) => setVehicleFormData(prev => ({ ...prev, rentPeriod: e.target.value }))} placeholder="36개월" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                        </div>
-                                        <div className="grid grid-cols-2 gap-4 mt-3">
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">약정운행거리 (km)</label><input type="text" value={formatInputCurrency(vehicleFormData.agreedMileage)} onChange={(e) => setVehicleFormData(prev => ({ ...prev, agreedMileage: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">차량가격 (원)</label><input type="text" value={formatInputCurrency(vehicleFormData.vehiclePrice)} onChange={(e) => setVehicleFormData(prev => ({ ...prev, vehiclePrice: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                        </div>
-                                        <div className="grid grid-cols-2 gap-4 mt-3">
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">추정잔존가액 (원)</label><input type="text" value={formatInputCurrency(vehicleFormData.residualValue)} onChange={(e) => setVehicleFormData(prev => ({ ...prev, residualValue: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">보증금 (원)</label><input type="text" value={formatInputCurrency(vehicleFormData.deposit)} onChange={(e) => setVehicleFormData(prev => ({ ...prev, deposit: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                        </div>
-                                        <div className="grid grid-cols-2 gap-4 mt-3">
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">월 {vehicleFormData.ownershipType === 'rent' ? '렌트' : '리스'}료 - 공급가액 (원)</label><input type="text" value={formatInputCurrency(vehicleFormData.monthlyRent)} onChange={(e) => setVehicleFormData(prev => ({ ...prev, monthlyRent: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">월 {vehicleFormData.ownershipType === 'rent' ? '렌트' : '리스'}료 - 세액 (원)</label><input type="text" value={formatInputCurrency(vehicleFormData.monthlyRentTax)} onChange={(e) => setVehicleFormData(prev => ({ ...prev, monthlyRentTax: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
-                                        </div>
-                                    </div>
-
-                                    <div className="border-t pt-4 mt-4">
-                                        <h4 className="text-sm font-semibold text-gray-900 mb-3">보험 정보</h4>
-                                        <div className="grid grid-cols-2 gap-4">
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">보험사명</label><input type="text" value={vehicleFormData.insuranceCompany} onChange={(e) => setVehicleFormData(prev => ({ ...prev, insuranceCompany: e.target.value }))} placeholder="삼성화재" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                            <div><label className="block text-sm font-medium text-gray-700 mb-1">보험사 연락처</label><input type="text" value={vehicleFormData.insuranceCompanyTel} onChange={(e) => setVehicleFormData(prev => ({ ...prev, insuranceCompanyTel: e.target.value }))} placeholder="1588-0000" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                        </div>
-                                    </div>
-                                </>
-                            )}
-                        </div>
-                        <div className="flex gap-3 mt-6">
-                            {vehicleModalMode === 'edit' && <button onClick={() => handleDeleteVehicle(editingVehicle.id)} className="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg">삭제</button>}
-                            <button onClick={() => setShowVehicleModal(false)} className="flex-1 px-4 py-2 border border-gray-300 text-gray-700 rounded-lg hover:bg-gray-50">취소</button>
-                            <button onClick={handleSaveVehicle} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg">{vehicleModalMode === 'add' ? '등록' : '저장'}</button>
+                            <button onClick={handleSave} disabled={saving} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg disabled:opacity-50">{saving ? '저장 중...' : (modalMode === 'add' ? '등록' : '저장')}</button>
                         </div>
                     </div>
                 </div>
diff --git a/resources/views/partials/header.blade.php b/resources/views/partials/header.blade.php
index a17c6a8c..1eff6955 100644
--- a/resources/views/partials/header.blade.php
+++ b/resources/views/partials/header.blade.php
@@ -17,28 +17,17 @@ class="p-2 text-gray-600 hover:text-gray-900 hover:bg-gray-100 rounded-lg transi
         <!-- 모바일 로고 + 테넌트 뱃지 (lg 미만에서만 표시) -->
         <div class="flex items-center gap-2 lg:hidden">
             <span class="text-lg font-bold text-gray-900">{{ config('app.name') }}</span>
-            @if(session('selected_tenant_id'))
-                @php
-                    $mobileTenant = $globalTenants->firstWhere('id', session('selected_tenant_id'));
-                @endphp
-                @if($mobileTenant)
-                    <button
-                        type="button"
-                        onclick="openMobileSidebar()"
-                        class="inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-primary/10 text-primary"
-                        title="테넌트 변경"
-                    >
-                        {{ Str::limit($mobileTenant->company_name, 8) }}
-                    </button>
-                @endif
-            @else
+            @php
+                $mobileTenant = $globalTenants->firstWhere('id', session('selected_tenant_id'));
+            @endphp
+            @if($mobileTenant)
                 <button
                     type="button"
                     onclick="openMobileSidebar()"
-                    class="inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-gray-100 text-gray-600"
-                    title="테넌트 선택"
+                    class="inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-primary/10 text-primary"
+                    title="테넌트 변경"
                 >
-                    전체
+                    {{ Str::limit($mobileTenant->company_name, 8) }}
                 </button>
             @endif
         </div>
@@ -59,12 +48,6 @@ class="inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-gray-
                 onchange="document.getElementById('tenant-switch-form').submit()"
                 class="border-gray-300 rounded-lg text-sm focus:ring-primary focus:border-primary min-w-[200px]"
             >
-                <option value="all" {{ session('selected_tenant_id') === null ? 'selected' : '' }}>
-                    전체 보기
-                </option>
-                @if($globalTenants->isNotEmpty())
-                    <option disabled>─────────</option>
-                @endif
                 @foreach($globalTenants as $tenant)
                     <option value="{{ $tenant->id }}" {{ session('selected_tenant_id') == $tenant->id ? 'selected' : '' }}>
                         {{ $tenant->company_name }}
@@ -74,8 +57,7 @@ class="border-gray-300 rounded-lg text-sm focus:ring-primary focus:border-primar
         </form>
 
         <!-- 현재 테넌트 정보 (데스크톱에서만 표시) -->
-        @if(session('selected_tenant_id'))
-            @php
+        @php
                 $currentTenant = $globalTenants->firstWhere('id', session('selected_tenant_id'));
             @endphp
             @if($currentTenant)
@@ -90,9 +72,6 @@ class="border-gray-300 rounded-lg text-sm focus:ring-primary focus:border-primar
                     {{ $currentTenant->company_name }}
                 </span>
             @endif
-        @else
-            <span class="hidden lg:inline text-xs text-gray-500">전체</span>
-        @endif
     </div>
 
     <!-- Right Side Actions -->
diff --git a/resources/views/partials/sidebar.blade.php b/resources/views/partials/sidebar.blade.php
index e8455733..1eb79133 100644
--- a/resources/views/partials/sidebar.blade.php
+++ b/resources/views/partials/sidebar.blade.php
@@ -90,12 +90,6 @@ class="absolute right-2 top-1/2 -translate-y-1/2 p-0.5 text-gray-400 hover:text-
                     onchange="document.getElementById('mobile-tenant-switch-form').submit()"
                     class="w-full border-gray-300 rounded-lg text-sm focus:ring-primary focus:border-primary"
                 >
-                    <option value="all" {{ session('selected_tenant_id') === null ? 'selected' : '' }}>
-                        전체 보기
-                    </option>
-                    @if($globalTenants->isNotEmpty())
-                        <option disabled>─────────</option>
-                    @endif
                     @foreach($globalTenants as $tenant)
                         <option value="{{ $tenant->id }}" {{ session('selected_tenant_id') == $tenant->id ? 'selected' : '' }}>
                             {{ $tenant->company_name }}
diff --git a/resources/views/sales/admin-prospects/partials/content.blade.php b/resources/views/sales/admin-prospects/partials/content.blade.php
index 96fec4db..c3514480 100644
--- a/resources/views/sales/admin-prospects/partials/content.blade.php
+++ b/resources/views/sales/admin-prospects/partials/content.blade.php
@@ -31,6 +31,10 @@ class="px-3 py-2 rounded-lg text-sm font-medium transition {{ !request('status')
                class="px-3 py-2 rounded-lg text-sm font-medium transition {{ request('status') === 'active' ? 'bg-blue-600 text-white' : 'bg-gray-100 text-gray-700 hover:bg-gray-200' }}">
                 진행중
             </a>
+            <a href="{{ route('sales.admin-prospects.index', array_merge(request()->except('page'), ['status' => 'progress_complete'])) }}"
+               class="px-3 py-2 rounded-lg text-sm font-medium transition {{ request('status') === 'progress_complete' ? 'bg-purple-600 text-white' : 'bg-gray-100 text-gray-700 hover:bg-gray-200' }}">
+                진행완료
+            </a>
             <a href="{{ route('sales.admin-prospects.index', array_merge(request()->except('page'), ['status' => 'converted'])) }}"
                class="px-3 py-2 rounded-lg text-sm font-medium transition {{ request('status') === 'converted' ? 'bg-emerald-600 text-white' : 'bg-gray-100 text-gray-700 hover:bg-gray-200' }}">
                 계약완료
@@ -132,49 +136,58 @@ class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:outline-none foc
                             <span class="text-xs text-gray-600">{{ $prospect->manager_progress }}%</span>
                         </div>
                     </td>
+                    @php
+                        $commissionDisabled = $prospect->sales_progress < 100 || $prospect->manager_progress < 100;
+                        $disabledClass = $commissionDisabled ? 'opacity-40 cursor-not-allowed bg-gray-100' : '';
+                    @endphp
                     {{-- 1차 납입완료 --}}
                     <td class="px-1 py-2 whitespace-nowrap text-center">
                         <input type="date"
-                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded cursor-pointer hover:border-emerald-400 focus:outline-none focus:border-emerald-500 {{ $prospect->commission?->first_payment_at ? 'text-emerald-600 font-medium bg-emerald-50 border-emerald-400' : 'text-gray-500 bg-gray-50' }}"
+                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded {{ $commissionDisabled ? $disabledClass : 'cursor-pointer hover:border-emerald-400' }} focus:outline-none focus:border-emerald-500 {{ !$commissionDisabled && $prospect->commission?->first_payment_at ? 'text-emerald-600 font-medium bg-emerald-50 border-emerald-400' : (!$commissionDisabled ? 'text-gray-500 bg-gray-50' : '') }}"
                             value="{{ $prospect->commission?->first_payment_at?->format('Y-m-d') }}"
                             data-prospect-id="{{ $prospect->id }}"
                             data-field="first_payment_at"
+                            {{ $commissionDisabled ? 'disabled' : '' }}
                             onchange="saveCommissionDate({{ $prospect->id }}, 'first_payment_at', this.value)">
                     </td>
                     {{-- 1차 파트너 수당지급 --}}
                     <td class="px-1 py-2 whitespace-nowrap text-center">
                         <input type="date"
-                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded cursor-pointer hover:border-blue-400 focus:outline-none focus:border-blue-500 {{ $prospect->commission?->first_partner_paid_at ? 'text-blue-600 font-medium bg-blue-50 border-blue-400' : 'text-gray-500 bg-gray-50' }}"
+                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded {{ $commissionDisabled ? $disabledClass : 'cursor-pointer hover:border-blue-400' }} focus:outline-none focus:border-blue-500 {{ !$commissionDisabled && $prospect->commission?->first_partner_paid_at ? 'text-blue-600 font-medium bg-blue-50 border-blue-400' : (!$commissionDisabled ? 'text-gray-500 bg-gray-50' : '') }}"
                             value="{{ $prospect->commission?->first_partner_paid_at?->format('Y-m-d') }}"
                             data-prospect-id="{{ $prospect->id }}"
                             data-field="first_partner_paid_at"
+                            {{ $commissionDisabled ? 'disabled' : '' }}
                             onchange="saveCommissionDate({{ $prospect->id }}, 'first_partner_paid_at', this.value)">
                     </td>
                     {{-- 2차 납입완료 --}}
                     <td class="px-1 py-2 whitespace-nowrap text-center">
                         <input type="date"
-                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded cursor-pointer hover:border-emerald-400 focus:outline-none focus:border-emerald-500 {{ $prospect->commission?->second_payment_at ? 'text-emerald-600 font-medium bg-emerald-50 border-emerald-400' : 'text-gray-500 bg-gray-50' }}"
+                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded {{ $commissionDisabled ? $disabledClass : 'cursor-pointer hover:border-emerald-400' }} focus:outline-none focus:border-emerald-500 {{ !$commissionDisabled && $prospect->commission?->second_payment_at ? 'text-emerald-600 font-medium bg-emerald-50 border-emerald-400' : (!$commissionDisabled ? 'text-gray-500 bg-gray-50' : '') }}"
                             value="{{ $prospect->commission?->second_payment_at?->format('Y-m-d') }}"
                             data-prospect-id="{{ $prospect->id }}"
                             data-field="second_payment_at"
+                            {{ $commissionDisabled ? 'disabled' : '' }}
                             onchange="saveCommissionDate({{ $prospect->id }}, 'second_payment_at', this.value)">
                     </td>
                     {{-- 2차 파트너 수당지급 --}}
                     <td class="px-1 py-2 whitespace-nowrap text-center">
                         <input type="date"
-                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded cursor-pointer hover:border-blue-400 focus:outline-none focus:border-blue-500 {{ $prospect->commission?->second_partner_paid_at ? 'text-blue-600 font-medium bg-blue-50 border-blue-400' : 'text-gray-500 bg-gray-50' }}"
+                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded {{ $commissionDisabled ? $disabledClass : 'cursor-pointer hover:border-blue-400' }} focus:outline-none focus:border-blue-500 {{ !$commissionDisabled && $prospect->commission?->second_partner_paid_at ? 'text-blue-600 font-medium bg-blue-50 border-blue-400' : (!$commissionDisabled ? 'text-gray-500 bg-gray-50' : '') }}"
                             value="{{ $prospect->commission?->second_partner_paid_at?->format('Y-m-d') }}"
                             data-prospect-id="{{ $prospect->id }}"
                             data-field="second_partner_paid_at"
+                            {{ $commissionDisabled ? 'disabled' : '' }}
                             onchange="saveCommissionDate({{ $prospect->id }}, 'second_partner_paid_at', this.value)">
                     </td>
                     {{-- 매니저 수당지급 --}}
                     <td class="px-1 py-2 whitespace-nowrap text-center">
                         <input type="date"
-                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded cursor-pointer hover:border-purple-400 focus:outline-none focus:border-purple-500 {{ $prospect->commission?->manager_paid_at ? 'text-purple-600 font-medium bg-purple-50 border-purple-400' : 'text-gray-500 bg-gray-50' }}"
+                            class="w-28 h-7 text-xs px-1 border-2 border-gray-300 rounded {{ $commissionDisabled ? $disabledClass : 'cursor-pointer hover:border-purple-400' }} focus:outline-none focus:border-purple-500 {{ !$commissionDisabled && $prospect->commission?->manager_paid_at ? 'text-purple-600 font-medium bg-purple-50 border-purple-400' : (!$commissionDisabled ? 'text-gray-500 bg-gray-50' : '') }}"
                             value="{{ $prospect->commission?->manager_paid_at?->format('Y-m-d') }}"
                             data-prospect-id="{{ $prospect->id }}"
                             data-field="manager_paid_at"
+                            {{ $commissionDisabled ? 'disabled' : '' }}
                             onchange="saveCommissionDate({{ $prospect->id }}, 'manager_paid_at', this.value)">
                     </td>
                     <td class="px-4 py-3 whitespace-nowrap text-center">
diff --git a/resources/views/sales/dashboard/partials/manager-dropdown.blade.php b/resources/views/sales/dashboard/partials/manager-dropdown.blade.php
index 854dc545..bd91c4e4 100644
--- a/resources/views/sales/dashboard/partials/manager-dropdown.blade.php
+++ b/resources/views/sales/dashboard/partials/manager-dropdown.blade.php
@@ -112,6 +112,24 @@
                     email: managerEmail || '',
                     is_self: managerId === 0 || result.manager.id === {{ auth()->id() }},
                 };
+                // 동적 UI 업데이트: HTMX로 해당 행만 새로고침
+                if (this.isProspect) {
+                    var entityId = this.entityId;
+                    var rows = document.querySelectorAll('.prospect-row');
+                    var row = null;
+                    for (var i = 0; i < rows.length; i++) {
+                        if (rows[i].dataset.prospectId == entityId) {
+                            row = rows[i];
+                            break;
+                        }
+                    }
+                    if (row) {
+                        htmx.ajax('GET', '/sales/salesmanagement/dashboard/prospect/' + entityId + '/row', {
+                            target: row,
+                            swap: 'outerHTML'
+                        });
+                    }
+                }
             } else {
                 alert(result.message || '매니저 지정에 실패했습니다.');
             }
diff --git a/resources/views/sales/dashboard/partials/my-commission.blade.php b/resources/views/sales/dashboard/partials/my-commission.blade.php
index b0fb695f..819c3e49 100644
--- a/resources/views/sales/dashboard/partials/my-commission.blade.php
+++ b/resources/views/sales/dashboard/partials/my-commission.blade.php
@@ -82,7 +82,7 @@ class="text-sm text-emerald-600 hover:text-emerald-700">
                     {{-- 상태별 금액 --}}
                     <div class="grid grid-cols-3 gap-2 text-center text-xs">
                         <div class="bg-white/60 rounded-lg p-2">
-                            <div class="text-gray-500 mb-0.5">납입대기</div>
+                            <div class="text-gray-500 mb-0.5">입금대기</div>
                             <div class="font-semibold text-gray-600">{{ number_format($first['pending']) }}원</div>
                         </div>
                         <div class="bg-white/60 rounded-lg p-2">
@@ -120,7 +120,7 @@ class="text-sm text-emerald-600 hover:text-emerald-700">
                     {{-- 상태별 금액 --}}
                     <div class="grid grid-cols-3 gap-2 text-center text-xs">
                         <div class="bg-white/60 rounded-lg p-2">
-                            <div class="text-gray-500 mb-0.5">납입대기</div>
+                            <div class="text-gray-500 mb-0.5">입금대기</div>
                             <div class="font-semibold text-gray-600">{{ number_format($second['pending']) }}원</div>
                         </div>
                         <div class="bg-white/60 rounded-lg p-2">
@@ -143,7 +143,7 @@ class="text-sm text-emerald-600 hover:text-emerald-700">
                     </svg>
                     <div>
                         <p class="mb-1"><strong>수당 지급 프로세스:</strong></p>
-                        <p>• <span class="text-gray-500">납입대기</span>: 고객의 개발비 입금 대기 중</p>
+                        <p>• <span class="text-gray-500">입금대기</span>: 고객의 개발비 입금 대기 중</p>
                         <p>• <span class="text-amber-600">지급예정</span>: 개발비 입금 완료, 익월 10일 수당 지급 예정</p>
                         <p>• <span class="text-emerald-600">지급완료</span>: 수당 지급 완료</p>
                     </div>
diff --git a/resources/views/sales/dashboard/partials/partner-activity.blade.php b/resources/views/sales/dashboard/partials/partner-activity.blade.php
index ee64b85d..7760613d 100644
--- a/resources/views/sales/dashboard/partials/partner-activity.blade.php
+++ b/resources/views/sales/dashboard/partials/partner-activity.blade.php
@@ -1,61 +1,161 @@
 {{-- 유치 파트너 활동 현황 --}}
+@php
+    $first = $summaryStats['first_commission'] ?? ['total' => 0, 'pending' => 0, 'scheduled' => 0, 'paid' => 0];
+    $second = $summaryStats['second_commission'] ?? ['total' => 0, 'pending' => 0, 'scheduled' => 0, 'paid' => 0];
+    $totalCommissionAmount = $first['total'] + $second['total'];
+    $totalPending = $first['pending'] + $second['pending'];
+    $totalScheduled = $first['scheduled'] + $second['scheduled'];
+    $totalPaid = $first['paid'] + $second['paid'];
+    $paidPercent = $totalCommissionAmount > 0 ? round(($totalPaid / $totalCommissionAmount) * 100) : 0;
+@endphp
 <div class="space-y-6">
     {{-- 요약 카드 섹션 --}}
-    <div class="grid grid-cols-2 md:grid-cols-4 gap-4">
-        <!-- 유치 파트너 수 -->
-        <div class="bg-white border border-gray-200 rounded-xl p-5 hover:shadow-md transition-shadow">
-            <div class="flex items-start justify-between mb-3">
-                <span class="text-sm text-gray-500">유치 파트너</span>
-                <div class="p-2 bg-indigo-50 rounded-lg">
-                    <svg class="w-5 h-5 text-indigo-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+    <div class="bg-white rounded-xl shadow-sm p-5">
+        {{-- 헤더 --}}
+        <div class="flex items-center gap-2 mb-4">
+            <div class="p-1.5 bg-indigo-100 rounded-lg">
+                <svg class="w-5 h-5 text-indigo-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M17 20h5v-2a3 3 0 00-5.356-1.857M17 20H7m10 0v-2c0-.656-.126-1.283-.356-1.857M7 20H2v-2a3 3 0 015.356-1.857M7 20v-2c0-.656.126-1.283.356-1.857m0 0a5.002 5.002 0 019.288 0M15 7a3 3 0 11-6 0 3 3 0 016 0zm6 3a2 2 0 11-4 0 2 2 0 014 0zM7 10a2 2 0 11-4 0 2 2 0 014 0z" />
+                </svg>
+            </div>
+            <h2 class="text-lg font-bold text-gray-800">유치 파트너 현황</h2>
+        </div>
+
+        {{-- 상단 요약 카드 (5개) --}}
+        <div class="grid grid-cols-2 md:grid-cols-5 gap-3 mb-4">
+            {{-- 유치 파트너 --}}
+            <div class="bg-indigo-50 border border-indigo-200 rounded-lg p-3">
+                <div class="flex items-center justify-between">
+                    <span class="text-xs text-indigo-600">유치 파트너</span>
+                    <svg class="w-4 h-4 text-indigo-400" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                         <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M17 20h5v-2a3 3 0 00-5.356-1.857M17 20H7m10 0v-2c0-.656-.126-1.283-.356-1.857M7 20H2v-2a3 3 0 015.356-1.857M7 20v-2c0-.656.126-1.283.356-1.857m0 0a5.002 5.002 0 019.288 0M15 7a3 3 0 11-6 0 3 3 0 016 0zm6 3a2 2 0 11-4 0 2 2 0 014 0zM7 10a2 2 0 11-4 0 2 2 0 014 0z" />
                     </svg>
                 </div>
+                <p class="text-xl font-bold text-indigo-700 mt-1">{{ $summaryStats['partner_count'] }}<span class="text-sm font-normal">명</span></p>
             </div>
-            <p class="text-3xl font-bold text-gray-900">{{ $summaryStats['partner_count'] }}명</p>
-            <p class="text-xs text-gray-400 mt-1">직접 유치한 파트너</p>
-        </div>
 
-        <!-- 총 영업권 -->
-        <div class="bg-white border border-gray-200 rounded-xl p-5 hover:shadow-md transition-shadow">
-            <div class="flex items-start justify-between mb-3">
-                <span class="text-sm text-gray-500">총 영업권</span>
-                <div class="p-2 bg-blue-50 rounded-lg">
-                    <svg class="w-5 h-5 text-blue-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+            {{-- 총 영업권 --}}
+            <div class="bg-slate-50 border border-slate-200 rounded-lg p-3">
+                <div class="flex items-center justify-between">
+                    <span class="text-xs text-slate-500">총 영업권</span>
+                    <svg class="w-4 h-4 text-slate-400" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                         <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M3 10h18M7 15h1m4 0h1m-7 4h12a3 3 0 003-3V8a3 3 0 00-3-3H6a3 3 0 00-3 3v8a3 3 0 003 3z" />
                     </svg>
                 </div>
+                <p class="text-xl font-bold text-slate-800 mt-1">{{ $summaryStats['total_prospects'] }}<span class="text-sm font-normal">건</span></p>
             </div>
-            <p class="text-3xl font-bold text-gray-900">{{ $summaryStats['total_prospects'] }}건</p>
-            <p class="text-xs text-gray-400 mt-1">파트너들이 등록한 명함</p>
-        </div>
 
-        <!-- 총 계약 -->
-        <div class="bg-white border border-gray-200 rounded-xl p-5 hover:shadow-md transition-shadow">
-            <div class="flex items-start justify-between mb-3">
-                <span class="text-sm text-gray-500">총 계약</span>
-                <div class="p-2 bg-green-50 rounded-lg">
-                    <svg class="w-5 h-5 text-green-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+            {{-- 총 계약 --}}
+            <div class="bg-green-50 border border-green-200 rounded-lg p-3">
+                <div class="flex items-center justify-between">
+                    <span class="text-xs text-green-600">총 계약</span>
+                    <svg class="w-4 h-4 text-green-400" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                         <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z" />
                     </svg>
                 </div>
+                <p class="text-xl font-bold text-green-700 mt-1">{{ $summaryStats['total_conversions'] }}<span class="text-sm font-normal">건</span></p>
             </div>
-            <p class="text-3xl font-bold text-green-600">{{ $summaryStats['total_conversions'] }}건</p>
-            <p class="text-xs text-gray-400 mt-1">계약 성사 건수</p>
-        </div>
 
-        <!-- 예상 수당 -->
-        <div class="bg-gradient-to-br from-amber-50 to-orange-50 border border-amber-200 rounded-xl p-5 hover:shadow-md transition-shadow">
-            <div class="flex items-start justify-between mb-3">
-                <span class="text-sm text-amber-700">예상 수당</span>
-                <div class="p-2 bg-amber-100 rounded-lg">
-                    <svg class="w-5 h-5 text-amber-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+            {{-- 예상 수당 --}}
+            <div class="bg-emerald-50 border border-emerald-200 rounded-lg p-3">
+                <div class="flex items-center justify-between">
+                    <span class="text-xs text-emerald-600">예상 수당</span>
+                    <svg class="w-4 h-4 text-emerald-400" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                         <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z" />
                     </svg>
                 </div>
+                <p class="text-xl font-bold text-emerald-700 mt-1">{{ number_format($totalCommissionAmount) }}<span class="text-sm font-normal">원</span></p>
+            </div>
+
+            {{-- 지급 완료 --}}
+            <div class="bg-blue-50 border border-blue-200 rounded-lg p-3">
+                <div class="flex items-center justify-between">
+                    <span class="text-xs text-blue-600">지급완료</span>
+                    <span class="text-xs font-medium text-blue-500">{{ $paidPercent }}%</span>
+                </div>
+                <p class="text-xl font-bold text-blue-700 mt-1">{{ number_format($totalPaid) }}<span class="text-sm font-normal">원</span></p>
+            </div>
+        </div>
+
+        {{-- 1차/2차 수당 지급 현황 (합계표) --}}
+        <div class="border border-gray-200 rounded-xl overflow-hidden">
+            <div class="bg-gray-50 px-4 py-2 border-b border-gray-200">
+                <h3 class="text-sm font-semibold text-gray-700 flex items-center gap-2">
+                    <svg class="w-4 h-4 text-amber-500" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 5H7a2 2 0 00-2 2v12a2 2 0 002 2h10a2 2 0 002-2V7a2 2 0 00-2-2h-2M9 5a2 2 0 002 2h2a2 2 0 002-2M9 5a2 2 0 012-2h2a2 2 0 012 2m-6 9l2 2 4-4" />
+                    </svg>
+                    매니저 수당 지급 현황
+                    <span class="text-xs text-gray-400 font-normal">(1개월 구독료 기준, 1차/2차 분할)</span>
+                </h3>
+            </div>
+
+            <div class="overflow-x-auto">
+                <table class="w-full text-sm">
+                    <thead>
+                        <tr class="bg-gray-50 border-b border-gray-200">
+                            <th class="px-4 py-2 text-left text-xs font-medium text-gray-500 uppercase">구분</th>
+                            <th class="px-4 py-2 text-right text-xs font-medium text-gray-500 uppercase">총액</th>
+                            <th class="px-4 py-2 text-right text-xs font-medium text-gray-400 uppercase">입금대기</th>
+                            <th class="px-4 py-2 text-right text-xs font-medium text-amber-600 uppercase">지급예정</th>
+                            <th class="px-4 py-2 text-right text-xs font-medium text-emerald-600 uppercase">지급완료</th>
+                        </tr>
+                    </thead>
+                    <tbody class="divide-y divide-gray-100">
+                        {{-- 1차 수당 --}}
+                        <tr class="hover:bg-blue-50/50">
+                            <td class="px-4 py-2.5">
+                                <div class="flex items-center gap-2">
+                                    <span class="inline-flex items-center justify-center w-5 h-5 text-xs font-bold text-white bg-blue-500 rounded-full">1</span>
+                                    <span class="font-medium text-gray-800">1차 수당</span>
+                                </div>
+                            </td>
+                            <td class="px-4 py-2.5 text-right font-semibold text-blue-700">{{ number_format($first['total']) }}원</td>
+                            <td class="px-4 py-2.5 text-right text-gray-500">{{ number_format($first['pending']) }}원</td>
+                            <td class="px-4 py-2.5 text-right text-amber-600">{{ number_format($first['scheduled']) }}원</td>
+                            <td class="px-4 py-2.5 text-right text-emerald-600">{{ number_format($first['paid']) }}원</td>
+                        </tr>
+                        {{-- 2차 수당 --}}
+                        <tr class="hover:bg-purple-50/50">
+                            <td class="px-4 py-2.5">
+                                <div class="flex items-center gap-2">
+                                    <span class="inline-flex items-center justify-center w-5 h-5 text-xs font-bold text-white bg-purple-500 rounded-full">2</span>
+                                    <span class="font-medium text-gray-800">2차 수당</span>
+                                </div>
+                            </td>
+                            <td class="px-4 py-2.5 text-right font-semibold text-purple-700">{{ number_format($second['total']) }}원</td>
+                            <td class="px-4 py-2.5 text-right text-gray-500">{{ number_format($second['pending']) }}원</td>
+                            <td class="px-4 py-2.5 text-right text-amber-600">{{ number_format($second['scheduled']) }}원</td>
+                            <td class="px-4 py-2.5 text-right text-emerald-600">{{ number_format($second['paid']) }}원</td>
+                        </tr>
+                    </tbody>
+                    <tfoot>
+                        {{-- 합계 --}}
+                        <tr class="bg-gray-100 border-t-2 border-gray-300">
+                            <td class="px-4 py-2.5">
+                                <span class="font-bold text-gray-800">합계</span>
+                            </td>
+                            <td class="px-4 py-2.5 text-right font-bold text-gray-900">{{ number_format($totalCommissionAmount) }}원</td>
+                            <td class="px-4 py-2.5 text-right font-semibold text-gray-600">{{ number_format($totalPending) }}원</td>
+                            <td class="px-4 py-2.5 text-right font-semibold text-amber-700">{{ number_format($totalScheduled) }}원</td>
+                            <td class="px-4 py-2.5 text-right font-semibold text-emerald-700">{{ number_format($totalPaid) }}원</td>
+                        </tr>
+                    </tfoot>
+                </table>
+            </div>
+
+            {{-- 수당 지급 안내 --}}
+            <div class="px-4 py-2 bg-gray-50 border-t border-gray-200 text-[11px] text-gray-500 flex items-center gap-2">
+                <svg class="w-3.5 h-3.5 text-gray-400 flex-shrink-0" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M13 16h-1v-4h-1m1-4h.01M21 12a9 9 0 11-18 0 9 9 0 0118 0z" />
+                </svg>
+                <span>
+                    <span class="text-gray-500">입금대기</span> →
+                    개발비 입금 →
+                    <span class="text-amber-600 font-medium">지급예정</span> →
+                    익월 10일 →
+                    <span class="text-emerald-600 font-medium">지급완료</span>
+                </span>
             </div>
-            <p class="text-3xl font-bold text-amber-700">{{ number_format($summaryStats['expected_commission']) }}원</p>
-            <p class="text-xs text-amber-600 mt-1">매니저 수당 합계</p>
         </div>
     </div>
 
@@ -81,7 +181,8 @@
             <div class="divide-y divide-gray-100">
                 @foreach($managerOnlyProspects as $item)
                     @php
-                        $prospect = $item['prospect'];
+                        $prospect = $item['prospect'] ?? null;
+                        $tenant = $item['tenant'] ?? null;
                         $management = $item['management'];
                         $registeredBy = $item['registeredBy'];
                         $progress = $item['progress'];
@@ -94,8 +195,8 @@
                         <div class="flex items-center justify-between mb-3">
                             <div class="flex items-center gap-3">
                                 <div>
-                                    <p class="font-bold text-gray-900">{{ $prospect->company_name }}</p>
-                                    <p class="text-xs text-gray-500">{{ $prospect->business_number ?? '-' }}</p>
+                                    <p class="font-bold text-gray-900">{{ $item['company_name'] }}</p>
+                                    <p class="text-xs text-gray-500">{{ $item['business_number'] ?? '-' }}</p>
                                 </div>
                                 <span class="px-2 py-0.5 text-xs font-medium rounded-full bg-green-100 text-green-700">
                                     매니저만 진행
diff --git a/resources/views/sales/dashboard/partials/prospect-row.blade.php b/resources/views/sales/dashboard/partials/prospect-row.blade.php
new file mode 100644
index 00000000..7269c5dc
--- /dev/null
+++ b/resources/views/sales/dashboard/partials/prospect-row.blade.php
@@ -0,0 +1,208 @@
+{{-- 가망고객 개별 행 (영업 진행중) --}}
+@php
+    $prospectProgress = \App\Models\Sales\SalesScenarioChecklist::getProspectProgress($prospect->id);
+    $prospectManagement = \App\Models\Sales\SalesTenantManagement::findOrCreateByProspect($prospect->id);
+
+    // 계약 금액 정보 조회 (management_id 기반)
+    $prospectContractTotals = \App\Models\Sales\SalesContractProduct::where('management_id', $prospectManagement->id)
+        ->selectRaw('SUM(registration_fee) as total_registration_fee, SUM(subscription_fee) as total_subscription_fee, COUNT(*) as product_count')
+        ->first();
+    $prospectTotalRegFee = $prospectContractTotals->total_registration_fee ?? 0;
+    $prospectTotalSubFee = $prospectContractTotals->total_subscription_fee ?? 0;
+    $prospectProductCount = $prospectContractTotals->product_count ?? 0;
+
+    // 개발 진행 상태 (100% 완료 시 표시)
+    $prospectHqStatuses = \App\Models\Sales\SalesTenantManagement::$hqStatusLabels;
+    $prospectHqStatusOrder = \App\Models\Sales\SalesTenantManagement::$hqStatusOrder;
+    $prospectCurrentHqStep = $prospectHqStatusOrder[$prospectManagement->hq_status ?? 'pending'] ?? 0;
+    $isProspectHqEnabled = $prospectProgress['sales']['percentage'] >= 100 && $prospectProgress['manager']['percentage'] >= 100;
+
+    // 현재 사용자의 역할 확인
+    $currentUserId = auth()->id();
+    $isRegistrar = $prospect->registered_by === $currentUserId; // 영업권 등록자
+    $isManager = $prospectManagement->manager_user_id === $currentUserId; // 담당 매니저
+    $hasDifferentManager = $prospectManagement->manager_user_id && $prospectManagement->manager_user_id !== $currentUserId;
+
+    // 버튼 표시 여부
+    $showSalesButton = $isRegistrar; // 등록자만 영업 버튼
+    $showManagerButton = $isManager || (!$hasDifferentManager && $isRegistrar); // 매니저이거나, 다른 매니저 미지정 시 등록자
+    $showManagerProgress = $showManagerButton; // 매니저 프로그레스바도 동일
+@endphp
+<div class="prospect-row flex items-center gap-4 px-4 py-3 hover:bg-orange-50 transition-colors" data-prospect-id="{{ $prospect->id }}">
+    <!-- 업체명 및 정보 + 매니저 드롭다운 + 영업/매니저 버튼 -->
+    <div class="flex items-center gap-3 flex-shrink-0">
+        <div class="min-w-0">
+            <div class="flex items-center gap-2">
+                <div class="font-bold text-gray-900 truncate">{{ $prospect->company_name }}</div>
+                <span class="px-2 py-0.5 text-xs font-medium rounded-full {{ $prospect->status_color }}">
+                    {{ $prospect->status_label }}
+                </span>
+            </div>
+            <div class="text-xs text-gray-500 mt-0.5">
+                @if($prospect->ceo_name)
+                    <span>대표: {{ $prospect->ceo_name }}</span>
+                    <span class="mx-1">|</span>
+                @endif
+                <span>{{ $prospect->business_number ?? '-' }}</span>
+            </div>
+        </div>
+        {{-- 매니저 드롭다운 --}}
+        <div class="flex-shrink-0">
+            @include('sales.dashboard.partials.manager-dropdown', ['prospect' => $prospect, 'prospectManagement' => $prospectManagement])
+        </div>
+        {{-- 영업/매니저 진행 버튼 --}}
+        <div class="flex-shrink-0 flex items-center gap-1">
+            @if($showSalesButton)
+            <button
+                x-on:click="openProspectScenarioModal({{ $prospect->id }}, 'sales')"
+                class="inline-flex items-center gap-1 px-2 py-1 rounded text-xs font-medium bg-blue-600 text-white hover:bg-blue-700 transition-colors"
+                title="영업 시나리오">
+                <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M13 7l5 5m0 0l-5 5m5-5H6" />
+                </svg>
+                영업
+            </button>
+            @endif
+            @if($showManagerButton)
+            <button
+                x-on:click="openProspectScenarioModal({{ $prospect->id }}, 'manager')"
+                class="inline-flex items-center gap-1 px-2 py-1 rounded text-xs font-medium bg-green-600 text-white hover:bg-green-700 transition-colors"
+                title="매니저 시나리오">
+                <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z" />
+                </svg>
+                매니저
+            </button>
+            @endif
+        </div>
+    </div>
+
+    <!-- 진행 현황 (영업/매니저 프로그레스 바) -->
+    <div class="flex-1 min-w-0 flex items-center gap-4" id="prospect-progress-{{ $prospect->id }}">
+        {{-- 영업/매니저 프로그레스 바 --}}
+        <div class="flex-1 space-y-1">
+            {{-- 영업 (등록자에게만 표시) --}}
+            @if($showSalesButton)
+            <div class="flex items-center gap-1" title="영업 {{ $prospectProgress['sales']['percentage'] }}%">
+                <span class="text-xs font-medium text-blue-600 w-5 flex-shrink-0">영</span>
+                <div class="flex-1 bg-gray-200 rounded-full h-1.5 min-w-0">
+                    <div class="bg-blue-500 h-1.5 rounded-full transition-all" id="prospect-sales-bar-{{ $prospect->id }}" style="width: {{ $prospectProgress['sales']['percentage'] }}%"></div>
+                </div>
+                <span class="text-xs text-gray-500 w-8 text-right flex-shrink-0" id="prospect-sales-pct-{{ $prospect->id }}">{{ $prospectProgress['sales']['percentage'] }}%</span>
+            </div>
+            @endif
+            {{-- 매니저 (매니저에게만 표시) --}}
+            @if($showManagerProgress)
+            <div class="flex items-center gap-1" title="매니저 {{ $prospectProgress['manager']['percentage'] }}%">
+                <span class="text-xs font-medium text-green-600 w-5 flex-shrink-0">매</span>
+                <div class="flex-1 bg-gray-200 rounded-full h-1.5 min-w-0">
+                    <div class="bg-green-500 h-1.5 rounded-full transition-all" id="prospect-manager-bar-{{ $prospect->id }}" style="width: {{ $prospectProgress['manager']['percentage'] }}%"></div>
+                </div>
+                <span class="text-xs text-gray-500 w-8 text-right flex-shrink-0" id="prospect-manager-pct-{{ $prospect->id }}">{{ $prospectProgress['manager']['percentage'] }}%</span>
+            </div>
+            @endif
+        </div>
+
+        {{-- 구분선 --}}
+        <div class="w-px h-8 bg-gray-200 flex-shrink-0"></div>
+
+        {{-- 개발 진행 상태 --}}
+        <div class="flex-1 min-w-0">
+            @if($isProspectHqEnabled)
+                {{-- 영업/매니저 100% 완료: 개발 진행 상태 표시 --}}
+                <div class="flex items-center gap-3">
+                    {{-- 8단계 프로그레스 바 --}}
+                    <div class="flex-1 min-w-0">
+                        <div class="flex items-center gap-0.5">
+                            @foreach($prospectHqStatuses as $statusKey => $statusLabel)
+                                @php
+                                    $stepNum = $prospectHqStatusOrder[$statusKey];
+                                    $isCompleted = $stepNum < $prospectCurrentHqStep;
+                                    $isCurrent = $stepNum === $prospectCurrentHqStep;
+                                @endphp
+                                <div class="group relative flex-1">
+                                    <div class="h-2.5 rounded-sm transition-all {{ $isCompleted ? 'bg-purple-500' : ($isCurrent ? 'bg-purple-300' : 'bg-gray-100') }}"></div>
+                                    <div class="absolute bottom-full left-1/2 -translate-x-1/2 mb-1 px-2 py-1 bg-gray-800 text-white text-xs rounded opacity-0 group-hover:opacity-100 transition-opacity whitespace-nowrap z-10 pointer-events-none">
+                                        {{ $statusLabel }}
+                                    </div>
+                                </div>
+                            @endforeach
+                        </div>
+                    </div>
+                    {{-- 현재 상태 배지 --}}
+                    <span class="flex-shrink-0 inline-flex items-center px-2 py-0.5 rounded text-xs font-medium
+                        @if($prospectManagement->hq_status === 'handover') bg-emerald-100 text-emerald-700
+                        @elseif($prospectManagement->hq_status === 'pending') bg-yellow-100 text-yellow-700
+                        @else bg-purple-100 text-purple-700 @endif">
+                        {{ $prospectManagement->hq_status_label }}
+                    </span>
+                </div>
+            @else
+                {{-- 아직 100% 미완료: 비활성 상태 --}}
+                <div class="flex items-center gap-3">
+                    {{-- 비활성 프로그래스 바 --}}
+                    <div class="flex-1 min-w-0">
+                        <div class="flex items-center gap-0.5">
+                            @for($i = 0; $i < 8; $i++)
+                            <div class="flex-1 h-2.5 rounded-sm bg-gray-100"></div>
+                            @endfor
+                        </div>
+                    </div>
+                    {{-- 대기 배지 --}}
+                    <span class="flex-shrink-0 inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-orange-100 text-orange-600">
+                        영업 진행중
+                    </span>
+                </div>
+            @endif
+        </div>
+    </div>
+
+    <!-- 계약 금액 정보 -->
+    <div class="flex-shrink-0 text-right border-l border-gray-200 pl-4">
+        @if($prospectProductCount > 0)
+            <div class="space-y-0.5">
+                <div>
+                    <p class="text-xs text-gray-400">개발비</p>
+                    <p class="text-sm font-bold text-indigo-600">₩{{ number_format($prospectTotalRegFee) }}</p>
+                </div>
+                <div>
+                    <p class="text-xs text-gray-400">월 구독료</p>
+                    <p class="text-sm font-bold text-green-600">₩{{ number_format($prospectTotalSubFee) }}</p>
+                </div>
+            </div>
+        @else
+            <div class="space-y-0.5">
+                <p class="text-xs text-gray-400">계약상품</p>
+                <p class="text-sm font-medium text-gray-300">미선택</p>
+            </div>
+        @endif
+    </div>
+
+    <!-- 영업권 유효기간 (100% 달성 시 표시 안함) -->
+    @php
+        $isFullyCompleted = $prospectProgress['sales']['percentage'] >= 100 && $prospectProgress['manager']['percentage'] >= 100;
+    @endphp
+    @if(!$isFullyCompleted)
+    <div class="flex-shrink-0 text-center border-l border-gray-200 pl-4">
+        @if($prospect->isActive())
+            <div class="text-xs text-gray-400">영업권 만료</div>
+            <div class="text-lg font-bold text-orange-600">D-{{ $prospect->remaining_days }}</div>
+        @elseif($prospect->isExpired())
+            <div class="text-xs text-gray-400">상태</div>
+            <div class="text-sm font-medium text-gray-500">만료됨</div>
+        @endif
+    </div>
+    @endif
+
+    <!-- 고객 관리 바로가기 -->
+    <div class="flex-shrink-0 border-l border-gray-200 pl-4">
+        <a href="{{ route('sales.prospects.index') }}?search={{ $prospect->business_number }}"
+           class="inline-flex items-center gap-1 px-3 py-1.5 rounded text-xs font-medium bg-gray-600 text-white hover:bg-gray-700 transition-colors">
+            <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M15 12a3 3 0 11-6 0 3 3 0 016 0z" />
+                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M2.458 12C3.732 7.943 7.523 5 12 5c4.478 0 8.268 2.943 9.542 7-1.274 4.057-5.064 7-9.542 7-4.477 0-8.268-2.943-9.542-7z" />
+            </svg>
+            상세
+        </a>
+    </div>
+</div>
diff --git a/resources/views/sales/dashboard/partials/stats.blade.php b/resources/views/sales/dashboard/partials/stats.blade.php
index ab9840f3..0ff1cdf9 100644
--- a/resources/views/sales/dashboard/partials/stats.blade.php
+++ b/resources/views/sales/dashboard/partials/stats.blade.php
@@ -44,10 +44,10 @@
             <p class="text-xl font-bold text-slate-800 mt-1">{{ $tenantStats['total_tenants'] ?? 0 }}<span class="text-sm font-normal">건</span></p>
         </div>
 
-        {{-- 지급대상 개발비 --}}
+        {{-- 총 개발비용 --}}
         <div class="bg-slate-50 border border-slate-200 rounded-lg p-3">
             <div class="flex items-center justify-between">
-                <span class="text-xs text-slate-500">지급대상 개발비</span>
+                <span class="text-xs text-slate-500">총 개발비용</span>
                 <svg class="w-4 h-4 text-slate-400" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                     <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z" />
                 </svg>
@@ -95,7 +95,7 @@ class="bg-emerald-50 border border-emerald-200 rounded-lg p-3 text-left hover:bg
                     <tr class="bg-gray-50 border-b border-gray-200">
                         <th class="px-4 py-2 text-left text-xs font-medium text-gray-500 uppercase">구분</th>
                         <th class="px-4 py-2 text-right text-xs font-medium text-gray-500 uppercase">총액</th>
-                        <th class="px-4 py-2 text-right text-xs font-medium text-gray-400 uppercase">납입대기</th>
+                        <th class="px-4 py-2 text-right text-xs font-medium text-gray-400 uppercase">입금대기</th>
                         <th class="px-4 py-2 text-right text-xs font-medium text-amber-600 uppercase">지급예정</th>
                         <th class="px-4 py-2 text-right text-xs font-medium text-emerald-600 uppercase">지급완료</th>
                     </tr>
@@ -149,7 +149,7 @@ class="bg-emerald-50 border border-emerald-200 rounded-lg p-3 text-left hover:bg
                 <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M13 16h-1v-4h-1m1-4h.01M21 12a9 9 0 11-18 0 9 9 0 0118 0z" />
             </svg>
             <span>
-                <span class="text-gray-500">납입대기</span> →
+                <span class="text-gray-500">입금대기</span> →
                 개발비 입금 →
                 <span class="text-amber-600 font-medium">지급예정</span> →
                 익월 10일 →
diff --git a/resources/views/sales/dashboard/partials/tenant-list.blade.php b/resources/views/sales/dashboard/partials/tenant-list.blade.php
index 6aff4fe9..07e7852f 100644
--- a/resources/views/sales/dashboard/partials/tenant-list.blade.php
+++ b/resources/views/sales/dashboard/partials/tenant-list.blade.php
@@ -76,213 +76,7 @@
             </div>
             <div class="divide-y divide-gray-100 border border-orange-200 rounded-lg bg-orange-50/30">
                 @foreach($prospects as $prospect)
-                    @php
-                        $prospectProgress = \App\Models\Sales\SalesScenarioChecklist::getProspectProgress($prospect->id);
-                        $prospectManagement = \App\Models\Sales\SalesTenantManagement::findOrCreateByProspect($prospect->id);
-
-                        // 계약 금액 정보 조회 (management_id 기반)
-                        $prospectContractTotals = \App\Models\Sales\SalesContractProduct::where('management_id', $prospectManagement->id)
-                            ->selectRaw('SUM(registration_fee) as total_registration_fee, SUM(subscription_fee) as total_subscription_fee, COUNT(*) as product_count')
-                            ->first();
-                        $prospectTotalRegFee = $prospectContractTotals->total_registration_fee ?? 0;
-                        $prospectTotalSubFee = $prospectContractTotals->total_subscription_fee ?? 0;
-                        $prospectProductCount = $prospectContractTotals->product_count ?? 0;
-
-                        // 개발 진행 상태 (100% 완료 시 표시)
-                        $prospectHqStatuses = \App\Models\Sales\SalesTenantManagement::$hqStatusLabels;
-                        $prospectHqStatusOrder = \App\Models\Sales\SalesTenantManagement::$hqStatusOrder;
-                        $prospectCurrentHqStep = $prospectHqStatusOrder[$prospectManagement->hq_status ?? 'pending'] ?? 0;
-                        $isProspectHqEnabled = $prospectProgress['sales']['percentage'] >= 100 && $prospectProgress['manager']['percentage'] >= 100;
-
-                        // 현재 사용자의 역할 확인
-                        $currentUserId = auth()->id();
-                        $isRegistrar = $prospect->registered_by === $currentUserId; // 영업권 등록자
-                        $isManager = $prospectManagement->manager_user_id === $currentUserId; // 담당 매니저
-                        $hasDifferentManager = $prospectManagement->manager_user_id && $prospectManagement->manager_user_id !== $currentUserId;
-
-                        // 버튼 표시 여부
-                        $showSalesButton = $isRegistrar; // 등록자만 영업 버튼
-                        $showManagerButton = $isManager || (!$hasDifferentManager && $isRegistrar); // 매니저이거나, 다른 매니저 미지정 시 등록자
-                        $showManagerProgress = $showManagerButton; // 매니저 프로그레스바도 동일
-                    @endphp
-                    <div class="prospect-row flex items-center gap-4 px-4 py-3 hover:bg-orange-50 transition-colors" data-prospect-id="{{ $prospect->id }}">
-                        <!-- 업체명 및 정보 + 매니저 드롭다운 + 영업/매니저 버튼 -->
-                        <div class="flex items-center gap-3 flex-shrink-0">
-                            <div class="min-w-0">
-                                <div class="flex items-center gap-2">
-                                    <div class="font-bold text-gray-900 truncate">{{ $prospect->company_name }}</div>
-                                    <span class="px-2 py-0.5 text-xs font-medium rounded-full {{ $prospect->status_color }}">
-                                        {{ $prospect->status_label }}
-                                    </span>
-                                </div>
-                                <div class="text-xs text-gray-500 mt-0.5">
-                                    @if($prospect->ceo_name)
-                                        <span>대표: {{ $prospect->ceo_name }}</span>
-                                        <span class="mx-1">|</span>
-                                    @endif
-                                    <span>{{ $prospect->business_number ?? '-' }}</span>
-                                </div>
-                            </div>
-                            {{-- 매니저 드롭다운 --}}
-                            <div class="flex-shrink-0">
-                                @include('sales.dashboard.partials.manager-dropdown', ['prospect' => $prospect, 'prospectManagement' => $prospectManagement])
-                            </div>
-                            {{-- 영업/매니저 진행 버튼 --}}
-                            <div class="flex-shrink-0 flex items-center gap-1">
-                                @if($showSalesButton)
-                                <button
-                                    x-on:click="openProspectScenarioModal({{ $prospect->id }}, 'sales')"
-                                    class="inline-flex items-center gap-1 px-2 py-1 rounded text-xs font-medium bg-blue-600 text-white hover:bg-blue-700 transition-colors"
-                                    title="영업 시나리오">
-                                    <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
-                                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M13 7l5 5m0 0l-5 5m5-5H6" />
-                                    </svg>
-                                    영업
-                                </button>
-                                @endif
-                                @if($showManagerButton)
-                                <button
-                                    x-on:click="openProspectScenarioModal({{ $prospect->id }}, 'manager')"
-                                    class="inline-flex items-center gap-1 px-2 py-1 rounded text-xs font-medium bg-green-600 text-white hover:bg-green-700 transition-colors"
-                                    title="매니저 시나리오">
-                                    <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
-                                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z" />
-                                    </svg>
-                                    매니저
-                                </button>
-                                @endif
-                            </div>
-                        </div>
-
-                        <!-- 진행 현황 (영업/매니저 프로그레스 바) -->
-                        <div class="flex-1 min-w-0 flex items-center gap-4" id="prospect-progress-{{ $prospect->id }}">
-                            {{-- 영업/매니저 프로그레스 바 --}}
-                            <div class="flex-1 space-y-1">
-                                {{-- 영업 (등록자에게만 표시) --}}
-                                @if($showSalesButton)
-                                <div class="flex items-center gap-1" title="영업 {{ $prospectProgress['sales']['percentage'] }}%">
-                                    <span class="text-xs font-medium text-blue-600 w-5 flex-shrink-0">영</span>
-                                    <div class="flex-1 bg-gray-200 rounded-full h-1.5 min-w-0">
-                                        <div class="bg-blue-500 h-1.5 rounded-full transition-all" id="prospect-sales-bar-{{ $prospect->id }}" style="width: {{ $prospectProgress['sales']['percentage'] }}%"></div>
-                                    </div>
-                                    <span class="text-xs text-gray-500 w-8 text-right flex-shrink-0" id="prospect-sales-pct-{{ $prospect->id }}">{{ $prospectProgress['sales']['percentage'] }}%</span>
-                                </div>
-                                @endif
-                                {{-- 매니저 (매니저에게만 표시) --}}
-                                @if($showManagerProgress)
-                                <div class="flex items-center gap-1" title="매니저 {{ $prospectProgress['manager']['percentage'] }}%">
-                                    <span class="text-xs font-medium text-green-600 w-5 flex-shrink-0">매</span>
-                                    <div class="flex-1 bg-gray-200 rounded-full h-1.5 min-w-0">
-                                        <div class="bg-green-500 h-1.5 rounded-full transition-all" id="prospect-manager-bar-{{ $prospect->id }}" style="width: {{ $prospectProgress['manager']['percentage'] }}%"></div>
-                                    </div>
-                                    <span class="text-xs text-gray-500 w-8 text-right flex-shrink-0" id="prospect-manager-pct-{{ $prospect->id }}">{{ $prospectProgress['manager']['percentage'] }}%</span>
-                                </div>
-                                @endif
-                            </div>
-
-                            {{-- 구분선 --}}
-                            <div class="w-px h-8 bg-gray-200 flex-shrink-0"></div>
-
-                            {{-- 개발 진행 상태 --}}
-                            <div class="flex-1 min-w-0">
-                                @if($isProspectHqEnabled)
-                                    {{-- 영업/매니저 100% 완료: 개발 진행 상태 표시 --}}
-                                    <div class="flex items-center gap-3">
-                                        {{-- 8단계 프로그레스 바 --}}
-                                        <div class="flex-1 min-w-0">
-                                            <div class="flex items-center gap-0.5">
-                                                @foreach($prospectHqStatuses as $statusKey => $statusLabel)
-                                                    @php
-                                                        $stepNum = $prospectHqStatusOrder[$statusKey];
-                                                        $isCompleted = $stepNum < $prospectCurrentHqStep;
-                                                        $isCurrent = $stepNum === $prospectCurrentHqStep;
-                                                    @endphp
-                                                    <div class="group relative flex-1">
-                                                        <div class="h-2.5 rounded-sm transition-all {{ $isCompleted ? 'bg-purple-500' : ($isCurrent ? 'bg-purple-300' : 'bg-gray-100') }}"></div>
-                                                        <div class="absolute bottom-full left-1/2 -translate-x-1/2 mb-1 px-2 py-1 bg-gray-800 text-white text-xs rounded opacity-0 group-hover:opacity-100 transition-opacity whitespace-nowrap z-10 pointer-events-none">
-                                                            {{ $statusLabel }}
-                                                        </div>
-                                                    </div>
-                                                @endforeach
-                                            </div>
-                                        </div>
-                                        {{-- 현재 상태 배지 --}}
-                                        <span class="flex-shrink-0 inline-flex items-center px-2 py-0.5 rounded text-xs font-medium
-                                            @if($prospectManagement->hq_status === 'handover') bg-emerald-100 text-emerald-700
-                                            @elseif($prospectManagement->hq_status === 'pending') bg-yellow-100 text-yellow-700
-                                            @else bg-purple-100 text-purple-700 @endif">
-                                            {{ $prospectManagement->hq_status_label }}
-                                        </span>
-                                    </div>
-                                @else
-                                    {{-- 아직 100% 미완료: 비활성 상태 --}}
-                                    <div class="flex items-center gap-3">
-                                        {{-- 비활성 프로그래스 바 --}}
-                                        <div class="flex-1 min-w-0">
-                                            <div class="flex items-center gap-0.5">
-                                                @for($i = 0; $i < 8; $i++)
-                                                <div class="flex-1 h-2.5 rounded-sm bg-gray-100"></div>
-                                                @endfor
-                                            </div>
-                                        </div>
-                                        {{-- 대기 배지 --}}
-                                        <span class="flex-shrink-0 inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-orange-100 text-orange-600">
-                                            영업 진행중
-                                        </span>
-                                    </div>
-                                @endif
-                            </div>
-                        </div>
-
-                        <!-- 계약 금액 정보 -->
-                        <div class="flex-shrink-0 text-right border-l border-gray-200 pl-4">
-                            @if($prospectProductCount > 0)
-                                <div class="space-y-0.5">
-                                    <div>
-                                        <p class="text-xs text-gray-400">개발비</p>
-                                        <p class="text-sm font-bold text-indigo-600">₩{{ number_format($prospectTotalRegFee) }}</p>
-                                    </div>
-                                    <div>
-                                        <p class="text-xs text-gray-400">월 구독료</p>
-                                        <p class="text-sm font-bold text-green-600">₩{{ number_format($prospectTotalSubFee) }}</p>
-                                    </div>
-                                </div>
-                            @else
-                                <div class="space-y-0.5">
-                                    <p class="text-xs text-gray-400">계약상품</p>
-                                    <p class="text-sm font-medium text-gray-300">미선택</p>
-                                </div>
-                            @endif
-                        </div>
-
-                        <!-- 영업권 유효기간 (100% 달성 시 표시 안함) -->
-                        @php
-                            $isFullyCompleted = $prospectProgress['sales']['percentage'] >= 100 && $prospectProgress['manager']['percentage'] >= 100;
-                        @endphp
-                        @if(!$isFullyCompleted)
-                        <div class="flex-shrink-0 text-center border-l border-gray-200 pl-4">
-                            @if($prospect->isActive())
-                                <div class="text-xs text-gray-400">영업권 만료</div>
-                                <div class="text-lg font-bold text-orange-600">D-{{ $prospect->remaining_days }}</div>
-                            @elseif($prospect->isExpired())
-                                <div class="text-xs text-gray-400">상태</div>
-                                <div class="text-sm font-medium text-gray-500">만료됨</div>
-                            @endif
-                        </div>
-                        @endif
-
-                        <!-- 고객 관리 바로가기 -->
-                        <div class="flex-shrink-0 border-l border-gray-200 pl-4">
-                            <a href="{{ route('sales.prospects.index') }}?search={{ $prospect->business_number }}"
-                               class="inline-flex items-center gap-1 px-3 py-1.5 rounded text-xs font-medium bg-gray-600 text-white hover:bg-gray-700 transition-colors">
-                                <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
-                                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M15 12a3 3 0 11-6 0 3 3 0 016 0z" />
-                                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M2.458 12C3.732 7.943 7.523 5 12 5c4.478 0 8.268 2.943 9.542 7-1.274 4.057-5.064 7-9.542 7-4.477 0-8.268-2.943-9.542-7z" />
-                                </svg>
-                                상세
-                            </a>
-                        </div>
-                    </div>
+                    @include('sales.dashboard.partials.prospect-row', ['prospect' => $prospect])
                 @endforeach
             </div>
         </div>
diff --git a/routes/web.php b/routes/web.php
index 0dfb547b..52d7c953 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -432,6 +432,8 @@
             Route::post('/issue', [\App\Http\Controllers\Barobill\EtaxController::class, 'issue'])->name('issue');
             Route::post('/send-to-nts', [\App\Http\Controllers\Barobill\EtaxController::class, 'sendToNts'])->name('send-to-nts');
             Route::post('/delete', [\App\Http\Controllers\Barobill\EtaxController::class, 'delete'])->name('delete');
+            Route::get('/supplier', [\App\Http\Controllers\Barobill\EtaxController::class, 'getSupplier'])->name('supplier');
+            Route::post('/supplier', [\App\Http\Controllers\Barobill\EtaxController::class, 'updateSupplier'])->name('supplier.update');
         });
 
         // 계좌 입출금내역 (React 페이지)
@@ -474,6 +476,12 @@
             Route::get('/scrap-url', [\App\Http\Controllers\Barobill\HometaxController::class, 'getScrapRequestUrl'])->name('scrap-url');
             Route::post('/refresh-scrap', [\App\Http\Controllers\Barobill\HometaxController::class, 'refreshScrap'])->name('refresh-scrap');
             Route::get('/diagnose', [\App\Http\Controllers\Barobill\HometaxController::class, 'diagnose'])->name('diagnose');
+            // 로컬 DB 조회 및 동기화
+            Route::get('/local-sales', [\App\Http\Controllers\Barobill\HometaxController::class, 'localSales'])->name('local-sales');
+            Route::get('/local-purchases', [\App\Http\Controllers\Barobill\HometaxController::class, 'localPurchases'])->name('local-purchases');
+            Route::post('/sync', [\App\Http\Controllers\Barobill\HometaxController::class, 'sync'])->name('sync');
+            Route::post('/update-memo', [\App\Http\Controllers\Barobill\HometaxController::class, 'updateMemo'])->name('update-memo');
+            Route::post('/toggle-checked', [\App\Http\Controllers\Barobill\HometaxController::class, 'toggleChecked'])->name('toggle-checked');
         });
     });
 
@@ -822,19 +830,20 @@
 
     // 차량일지 (운행기록부)
     Route::get('/vehicle-logs', [\App\Http\Controllers\Finance\VehicleLogController::class, 'index'])->name('vehicle-logs');
+    Route::get('/vehicle-logs/vehicles', [\App\Http\Controllers\Finance\VehicleLogController::class, 'vehicles'])->name('vehicle-logs.vehicles');
     Route::get('/vehicle-logs/list', [\App\Http\Controllers\Finance\VehicleLogController::class, 'list'])->name('vehicle-logs.list');
+    Route::get('/vehicle-logs/summary', [\App\Http\Controllers\Finance\VehicleLogController::class, 'summary'])->name('vehicle-logs.summary');
     Route::post('/vehicle-logs', [\App\Http\Controllers\Finance\VehicleLogController::class, 'store'])->name('vehicle-logs.store');
     Route::put('/vehicle-logs/{id}', [\App\Http\Controllers\Finance\VehicleLogController::class, 'update'])->name('vehicle-logs.update');
     Route::delete('/vehicle-logs/{id}', [\App\Http\Controllers\Finance\VehicleLogController::class, 'destroy'])->name('vehicle-logs.destroy');
-    Route::get('/vehicle-logs/export', [\App\Http\Controllers\Finance\VehicleLogController::class, 'export'])->name('vehicle-logs.export');
 
-    Route::get('/vehicle-maintenance', function () {
-        if (request()->header('HX-Request')) {
-            return response('', 200)->header('HX-Redirect', route('finance.vehicle-maintenance'));
-        }
-
-        return view('finance.vehicle-maintenance');
-    })->name('vehicle-maintenance');
+    // 차량정비이력
+    Route::get('/vehicle-maintenance', [\App\Http\Controllers\Finance\VehicleMaintenanceController::class, 'index'])->name('vehicle-maintenance');
+    Route::get('/vehicle-maintenance/vehicles', [\App\Http\Controllers\Finance\VehicleMaintenanceController::class, 'vehicles'])->name('vehicle-maintenance.vehicles');
+    Route::get('/vehicle-maintenance/list', [\App\Http\Controllers\Finance\VehicleMaintenanceController::class, 'list'])->name('vehicle-maintenance.list');
+    Route::post('/vehicle-maintenance', [\App\Http\Controllers\Finance\VehicleMaintenanceController::class, 'store'])->name('vehicle-maintenance.store');
+    Route::put('/vehicle-maintenance/{id}', [\App\Http\Controllers\Finance\VehicleMaintenanceController::class, 'update'])->name('vehicle-maintenance.update');
+    Route::delete('/vehicle-maintenance/{id}', [\App\Http\Controllers\Finance\VehicleMaintenanceController::class, 'destroy'])->name('vehicle-maintenance.destroy');
 
     // 거래처관리
     Route::get('/customers', function () {
@@ -897,6 +906,7 @@
     Route::get('salesmanagement/dashboard/tenants', [\App\Http\Controllers\Sales\SalesDashboardController::class, 'refreshTenantList'])->name('salesmanagement.dashboard.tenants');
     Route::get('salesmanagement/dashboard/partner-activity', [\App\Http\Controllers\Sales\SalesDashboardController::class, 'partnerActivity'])->name('salesmanagement.dashboard.partner-activity');
     Route::get('salesmanagement/dashboard/help', [\App\Http\Controllers\Sales\SalesDashboardController::class, 'helpGuide'])->name('salesmanagement.dashboard.help');
+    Route::get('salesmanagement/dashboard/prospect/{id}/row', [\App\Http\Controllers\Sales\SalesDashboardController::class, 'getProspectRow'])->name('salesmanagement.dashboard.prospect-row');
 
     // 영업파트너 승인 (본사 관리자 전용) - resource 전에 정의해야 함
     Route::get('managers/approvals', [\App\Http\Controllers\Sales\SalesManagerController::class, 'approvals'])->name('managers.approvals');